§ 7107

Filing of determination, record, and other documents The Commissioner of Taxes, the Board, or the executor or administrator shall file the determination of the Board as to domicile, the record of the Board’s proceedings, and the agreement, or a duplicate, made pursuant to section 7102 of this title, with the authority having jurisdiction to determine the death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to determine the death taxes in each of the other states involved.

§ 7107. Filing of determination, record, and other documents The Commissioner of Taxes, the Board, or the executor or administrator shall file the determination of the Board as to domicile, the record of the Board’s proceedings, and the agreement, or a duplicate, made pursuant to section 7102 of this title, with the authority having jurisdiction to determine the death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to determine the death taxes in each of the other states involved.