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.
Structure Maryland Statutes
Subtitle 1 - Definitions; General Provisions
Section 7-104 - Submission to Board
Section 7-106 - Powers of Board; Failure to Obey Subpoena
Section 7-107 - Determination of Domicile by Board
Section 7-108 - Majority Vote of Board Prevails
Section 7-109 - Filing Determination and Record of Proceedings
Section 7-110 - Interest and Penalties
Section 7-111 - Compromise Not Precluded
Section 7-112 - Compensation of Board and Employees
Section 7-113 - Reciprocity Required