Maryland Code § TG-7-109

Section TG-7-109
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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.

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