§3914. Arbitration agreement
108 words·~1 min read·
/me/title-36-taxation/chapter-569-interstate-arbitration/3914·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When the assessor claims that a decedent was domiciled in this State at the time of the decedent's death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the assessor may with the approval of the Attorney General make a written agreement with the other taxing authorities and with the personal representative to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The personal representative may make the agreement. The parties to the agreement shall select the arbitrator or arbitrators. [RR 2025, c. 1, Pt. F, §5 (COR).]