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.
Maryland Legal Code