§ 44-23-30 - Interstate arbitration as to domicile.
SECTION 44-23-30
§ 44-23-30 Interstate arbitration as todomicile. – If in any case it appears that an agreement cannot be reached as provided in§ 44-23-29, or if one year has elapsed from the date of the electionwithout an agreement having been reached, the domicile of the decedent at thetime of his or her death shall be determined solely for death tax purposes asfollows:
(1) Where only this state and one other state are involved,the taxing administrator and the taxing official of the other state shall eachappoint a member of a board of arbitration, and the appointed members shallselect the third member of the board. If this state and more than one otherstate are involved, the taxing officials of the states shall agree upon theauthorities charged with the duty of administering death tax laws in three (3)states not involved, each of which authorities shall appoint a member of theboard. The members of the board shall elect one of their number as chairperson.
(2) The board shall hold hearings at those places as aredeemed necessary, upon reasonable notice to the executors, ancillaryadministrators, all other interested persons, and the taxing officials of thestates involved, all of whom are entitled to be heard.
(3) The board has the power to administer oaths, taketestimony, subpoena and require the attendance of witnesses and the productionof books, papers and documents and issue commissions to take testimony.Subpoenas may be issued by any member of the board. Failure to obey a subpoenamay be punished by a judge or justice of any court of record in the same manneras if the subpoena had been issued by the judge or justice or by the court inwhich the judge or justice functions.
(4) The board shall apply, whenever practicable, the rules ofevidence which prevail in federal courts under the federal rules of civilprocedure at the time of hearing.
(5) The board shall, by majority vote, determine the domicileof the decedent at the time of his or her death. The determination is final andconclusive, and binds this state and all its judicial and administrativeofficials on all questions concerning the domicile of the decedent for deathtax purposes.
(6) The reasonable compensation and expenses of the membersof the board and employees of the board shall be agreed upon among the members,the taxing officials of the states involved, and the executors. In the event anagreement cannot be reached, the compensation and expenses shall be determinedby the appropriate probate court of the state determined to be the domicile.The amount is borne by the estate and is deemed an administration expense.
(7) The determination of the board and the record of itsproceedings shall be filed with the authority having jurisdiction to assess thedeath tax in the state determined to be the domicile of the decedent and withthe authorities which would have had jurisdiction to assess the death tax ineach of the other states involved if the decedent had been found to bedomiciled in that state.