- (a) The Comptroller or the personal representative shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this State if there had been no agreement.
- (b) When the agreement is filed, the death taxes shall be deemed conclusively determined as provided in the agreement.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 190.