(a)The Comptroller or the personal representative shall…#
(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…#
(b) When the agreement is filed, the death taxes shall be deemed conclusively determined as provided in the agreement.