§ 44-23-28 - Election to invoke remedy as to conflict of laws.
SECTION 44-23-28
§ 44-23-28 Election to invoke remedy as toconflict of laws. – (a) In any case in which this state and one or more other states each claimthat it was the domicile of a decedent at the time of his or her death, and nojudicial determination of domicile for death tax purposes has been made in anyof those states, any executor or the taxing official of any of those states,may elect to invoke the provisions of §§ 44-23-27 – 44-23-32.The election is evidenced by sending a notice by registered or certified mail,receipt requested, to the taxing officials of each of those states and to eachexecutor, ancillary administrator and interested person.
(b) Any executor may reject the election by sending a noticeby registered or certified mail, receipt requested, to the taxing officialsinvolved and to all other executors within forty (40) days after the receipt ofthe notice of election. If the election is rejected, no further proceedingsshall be had under §§ 44-23-27 – 44-23-32. If the election isnot rejected, the dispute as to the death taxes shall be determined solely asprovided in this chapter, and no other proceedings to determine or assess thedeath taxes shall be instituted in the courts of this state or otherwise.