32 V.S.A. § 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.