Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - GENERAL |
TITLE 7. DEATH TAXES |
SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS |
PART II. DISPUTES BETWEEN STATES AS TO DOMICILE OF DECEDENT -- INTERSTATE ARBITRATION OF DEATH TAXES |
§ 7-109. Filing determination and record of proceedings
Latest version.
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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.