{"data":{"id":"us-md/md.-code-tax-general-7-109","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–109","heading":"","body":"The Comptroller, the board of arbitrators, or the personal representative shall file:\n(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\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-109","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"6a5910cfed143c3c5cc8a4d96fb2016dc9b809e359e9e37e7e2e82081aded627","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-108","next":"us-md/md.-code-tax-general-7-110"},"notice":"GroundRules: Original legal text. Not legal advice."}