State Codes and Statutes
Statutes > Maryland > Tax-general > Title-7 > Subtitle-1 > 7-109§ 7-109. Filing determination and record of proceedings.
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.
[An. Code 1957, art. 81, § 182; 1988, ch. 2, § 1.]
