The board, by majority vote, shall determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance taxes but for no other purpose.
Source: L. 53: p. 357, § 8. CRS 53: § 138-8-8. C.R.S. 1963: § 138-7-8.
Structure Colorado Code
Article 24 - Interstate Compromise, Arbitration - Inheritance Tax
§ 39-24-104. Compromise Agreement - Filing - Penalty
§ 39-24-105. Arbitration Agreement - Board of Arbitrators
§ 39-24-108. Determination of Domicile
§ 39-24-110. Filing of Determination
§ 39-24-111. Penalties for Nonpayment
§ 39-24-112. Compromise by Parties