Section 972 - Time and place for filing returns(a) Time for filing returns. A person required to make and file a return under this article shall file returns, statements, or other documents, or copies thereof, within nine months after the date of the decedent's death.(b) Place for filing returns. The commissioner of taxation and finance shall prescribe the place for filing any return, statement, other document, or copies thereof, required to be filed with such commissioner pursuant to this article.(c) Simultaneous filing of returns with surrogate's court. If required by rule of any surrogate's court, a person required to make and file returns, statements, or other documents, or copies thereof, under this article shall simultaneously file a duplicate copy of such returns, statements, or other documents, or copies thereof, with the surrogate's court in the county where the petition was filed to commence either a proceeding for probate of a will or a proceeding for administration in intestacy. The office of court administration shall promptly notify the commissioner after receiving notice that any surrogate's court has adopted such a rule, so that the commissioner will be able to properly inform taxpayers of their responsibility to file such returns, statements or other documents with the surrogate's court.