§3917. Determination of domicile
44 words·~1 min read·
/me/title-36-taxation/chapter-569-interstate-arbitration/3917·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The board shall, by majority vote, determine the domicile of the decedent at the time of the decedent's death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose. [RR 2025, c. 1, Pt. F, §6 (COR).]