58.1-923 - Arbitration agreement; board of arbitrators.
§ 58.1-923. Arbitration agreement; board of arbitrators.
When the Tax Commissioner claims that a decedent was domiciled in thisCommonwealth at the time of his death and the taxing authorities of anotherstate make a like claim on behalf of their state, the Commissioner may withthe approval of the Attorney General make a written agreement with the othertaxing authorities and with the executor or administrator of the decedent tosubmit the controversy to the decision of a board consisting of one or anyuneven number of arbitrators. The executor or administrator of such decedentis hereby authorized to make the agreement. The parties to the agreementshall select the arbitrator or arbitrators.
(Code 1950, § 58-238.28; 1978, c. 838; 1984, c. 675.)