77-3301. Decedent's domicile; arbitration agreement.
101 words·~1 min read·
/ne/chapter-77/77-3301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When the Nebraska taxing authority claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Nebraska taxing authority may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.