§3914. Arbitration agreement
When the State Tax Assessor 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 State Tax 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. [PL 1983, c. 480, Pt. A, §59 (AMD).]
SECTION HISTORY
PL 1983, c. 480, §A59 (AMD).
Structure Maine Revised Statutes
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 569: INTERSTATE ARBITRATION
36 §3913. Interpretation of provisions
36 §3914. Arbitration agreement
36 §3917. Determination of domicile
36 §3919. Filing of determination of domicile and other documents
36 §3920. Interest and penalties for nonpayment (REPEALED)
36 §3921. Compromise by parties to arbitration agreement
36 §3922. Compensation and expenses