Sec. 12-372. Authority to compromise or arbitrate dispute as to decedent's domicile.
Sec. 12-372. Authority to compromise or arbitrate dispute as to decedent's
domicile. When the Commissioner of Revenue Services 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 Commissioner of Revenue
Services may make a written agreement with the other taxing authorities and with the
executor or administrator (1) to compromise the controversy or (2) to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators
to be selected by the parties to the agreement. The executor or administrator is authorized
to make any such agreement. As used in this section and in sections 12-373 and 12-374,
"state" means any state or territory or any possession of the United States or the District
of Columbia.
(1949 Rev., S. 2048; P.A. 77-614, S. 139, 610; P.A. 97-203, S. 16, 20.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 97-203 deleted requirement for Attorney General approval, effective July 1, 1997.