# Tax - General (GTG)

## Title 7. Death Taxes

### Subtitle 1. Definitions; General Provisions

#### Section 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 Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)