§ 7-109
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/md/tax-general/7-109A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–109.
The Comptroller, the board of arbitrators, or the personal representative shall file:
(1)the determination of the board as to domicile, the record of the board’s proceedings, and the agreement to submit to arbitration, made under § 7-104 of this subtitle, or a duplicate, with the authority that has jurisdiction to determine the death taxes in the state determined to be the domicile; and
(2)copies of each document with the authorities that would have been empowered to determine the death taxes in each of the other states involved.