<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="7-109" title_number="7" title_name="Death Taxes" subtitle_number="1" subtitle_name="Definitions; General Provisions">
  <text>The Comptroller, the board of arbitrators, or the personal representative shall file:</text>
  <level label="1">
    <text>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</text>
  </level>
  <level label="2">
    <text>copies of each document with the authorities that would have been empowered to determine the death taxes in each of the other states involved.</text>
  </level>
</section>
