13820. When the Controller claims that a decedent was domiciled in
this state at the time of his or her death and the taxing authorities
of another state or states make a like claim on behalf of their
state or states, the Controller may make a written agreement with the
other taxing authorities and with the executor or administrator to
submit the controversy to the decision of a board consisting of one
or any uneven number of arbitrators (hereafter referred to in this
article as "board"). The executor or administrator is hereby
authorized to make the agreement. The parties to the agreement shall
select the arbitrator or arbitrators.
13820.1. The board shall hold hearings at such times and places as
it may determine, upon reasonable notice to the parties to the
agreement, all of whom shall be entitled to be heard, to present
evidence and to examine and cross-examine witnesses.
13820.2. The board shall have power to administer oaths, take
testimony, subpoena and require the attendance of witnesses and the
production of books, papers and documents, and issue commissions to
take testimony. Subpoenas may be signed by any member of the board.
In case of failure to obey a subpoena, any judge of a court of record
of this state, upon application by the board, may make an order
requiring compliance with the subpoena, and the court may punish
failure to obey the order as a contempt.
13820.3. The board shall, by majority vote, determine the domicile
of the decedent at the time of his or her death. This determination
shall be final for purposes of imposing and collecting death taxes
but for no other purpose.
13820.4. Except as provided in Section 13820.2 in respect of the
issuance of subpoenas, all questions arising in the course of the
proceeding shall be determined by majority vote of the board.
13820.5. The Controller, the board, or the executor or
administrator shall file the determination of the board as to
domicile, the record of the board's proceedings, and the agreement,
or a duplicate, made pursuant to Section 13820, with the authority
having jurisdiction to determine the death taxes in the state
determined to be the domicile and shall file copies of all such
documents with the authorities that would have been empowered to
determine the death taxes in each of the other states involved.
13820.6. In any case where it is determined by the board that the
decedent died domiciled in this state, interest, if otherwise imposed
by law, for nonpayment of death taxes between the date of the
agreement and of filing of the determination of the board as to
domicile, shall not exceed 10 percent per annum.
13820.7. Nothing contained herein shall prevent at any time a
written compromise, if otherwise lawful, by all parties to the
agreement made pursuant to Section 13820, fixing the amounts to be
accepted by this and any other state involved in full satisfaction of
death taxes.
13820.8. The compensation and expenses of the members of the board
and its employees may be agreed upon among those members and the
executor or administrator and if they cannot agree shall be fixed by
the superior court of the state determined by the board to be the
domicile of the decedent. The amounts so agreed upon or fixed shall
be deemed an administration expense and shall be payable by the
executor or administrator.
13820.9. This article shall apply only to cases in which each of
the states involved has a law identical with or substantially similar
to this act.
13820.10. As used in this article, the word "state" means any
state, territory, or possession of the United States, and the
District of Columbia.
13820.11. This article shall be so interpreted and construed as to
effectuate its general purpose to make uniform the law of those
states which enact it.
13820.12. This article may be cited as the "Uniform Act on
Interstate Arbitration of Death Taxes."
13820.13. This article shall apply to estates of decedents dying
before or after its enactment.
13820. When the Controller claims that a decedent was domiciled in
this state at the time of his or her death and the taxing authorities
of another state or states make a like claim on behalf of their
state or states, the Controller may make a written agreement with the
other taxing authorities and with the executor or administrator to
submit the controversy to the decision of a board consisting of one
or any uneven number of arbitrators (hereafter referred to in this
article as "board"). The executor or administrator is hereby
authorized to make the agreement. The parties to the agreement shall
select the arbitrator or arbitrators.
13820.1. The board shall hold hearings at such times and places as
it may determine, upon reasonable notice to the parties to the
agreement, all of whom shall be entitled to be heard, to present
evidence and to examine and cross-examine witnesses.
13820.2. The board shall have power to administer oaths, take
testimony, subpoena and require the attendance of witnesses and the
production of books, papers and documents, and issue commissions to
take testimony. Subpoenas may be signed by any member of the board.
In case of failure to obey a subpoena, any judge of a court of record
of this state, upon application by the board, may make an order
requiring compliance with the subpoena, and the court may punish
failure to obey the order as a contempt.
13820.3. The board shall, by majority vote, determine the domicile
of the decedent at the time of his or her death. This determination
shall be final for purposes of imposing and collecting death taxes
but for no other purpose.
13820.4. Except as provided in Section 13820.2 in respect of the
issuance of subpoenas, all questions arising in the course of the
proceeding shall be determined by majority vote of the board.
13820.5. The Controller, the board, or the executor or
administrator shall file the determination of the board as to
domicile, the record of the board's proceedings, and the agreement,
or a duplicate, made pursuant to Section 13820, with the authority
having jurisdiction to determine the death taxes in the state
determined to be the domicile and shall file copies of all such
documents with the authorities that would have been empowered to
determine the death taxes in each of the other states involved.
13820.6. In any case where it is determined by the board that the
decedent died domiciled in this state, interest, if otherwise imposed
by law, for nonpayment of death taxes between the date of the
agreement and of filing of the determination of the board as to
domicile, shall not exceed 10 percent per annum.
13820.7. Nothing contained herein shall prevent at any time a
written compromise, if otherwise lawful, by all parties to the
agreement made pursuant to Section 13820, fixing the amounts to be
accepted by this and any other state involved in full satisfaction of
death taxes.
13820.8. The compensation and expenses of the members of the board
and its employees may be agreed upon among those members and the
executor or administrator and if they cannot agree shall be fixed by
the superior court of the state determined by the board to be the
domicile of the decedent. The amounts so agreed upon or fixed shall
be deemed an administration expense and shall be payable by the
executor or administrator.
13820.9. This article shall apply only to cases in which each of
the states involved has a law identical with or substantially similar
to this act.
13820.10. As used in this article, the word "state" means any
state, territory, or possession of the United States, and the
District of Columbia.
13820.11. This article shall be so interpreted and construed as to
effectuate its general purpose to make uniform the law of those
states which enact it.
13820.12. This article may be cited as the "Uniform Act on
Interstate Arbitration of Death Taxes."
13820.13. This article shall apply to estates of decedents dying
before or after its enactment.
13820. When the Controller claims that a decedent was domiciled in
this state at the time of his or her death and the taxing authorities
of another state or states make a like claim on behalf of their
state or states, the Controller may make a written agreement with the
other taxing authorities and with the executor or administrator to
submit the controversy to the decision of a board consisting of one
or any uneven number of arbitrators (hereafter referred to in this
article as "board"). The executor or administrator is hereby
authorized to make the agreement. The parties to the agreement shall
select the arbitrator or arbitrators.
13820.1. The board shall hold hearings at such times and places as
it may determine, upon reasonable notice to the parties to the
agreement, all of whom shall be entitled to be heard, to present
evidence and to examine and cross-examine witnesses.
13820.2. The board shall have power to administer oaths, take
testimony, subpoena and require the attendance of witnesses and the
production of books, papers and documents, and issue commissions to
take testimony. Subpoenas may be signed by any member of the board.
In case of failure to obey a subpoena, any judge of a court of record
of this state, upon application by the board, may make an order
requiring compliance with the subpoena, and the court may punish
failure to obey the order as a contempt.
13820.3. The board shall, by majority vote, determine the domicile
of the decedent at the time of his or her death. This determination
shall be final for purposes of imposing and collecting death taxes
but for no other purpose.
13820.4. Except as provided in Section 13820.2 in respect of the
issuance of subpoenas, all questions arising in the course of the
proceeding shall be determined by majority vote of the board.
13820.5. The Controller, the board, or the executor or
administrator shall file the determination of the board as to
domicile, the record of the board's proceedings, and the agreement,
or a duplicate, made pursuant to Section 13820, with the authority
having jurisdiction to determine the death taxes in the state
determined to be the domicile and shall file copies of all such
documents with the authorities that would have been empowered to
determine the death taxes in each of the other states involved.
13820.6. In any case where it is determined by the board that the
decedent died domiciled in this state, interest, if otherwise imposed
by law, for nonpayment of death taxes between the date of the
agreement and of filing of the determination of the board as to
domicile, shall not exceed 10 percent per annum.
13820.7. Nothing contained herein shall prevent at any time a
written compromise, if otherwise lawful, by all parties to the
agreement made pursuant to Section 13820, fixing the amounts to be
accepted by this and any other state involved in full satisfaction of
death taxes.
13820.8. The compensation and expenses of the members of the board
and its employees may be agreed upon among those members and the
executor or administrator and if they cannot agree shall be fixed by
the superior court of the state determined by the board to be the
domicile of the decedent. The amounts so agreed upon or fixed shall
be deemed an administration expense and shall be payable by the
executor or administrator.
13820.9. This article shall apply only to cases in which each of
the states involved has a law identical with or substantially similar
to this act.
13820.10. As used in this article, the word "state" means any
state, territory, or possession of the United States, and the
District of Columbia.
13820.11. This article shall be so interpreted and construed as to
effectuate its general purpose to make uniform the law of those
states which enact it.
13820.12. This article may be cited as the "Uniform Act on
Interstate Arbitration of Death Taxes."
13820.13. This article shall apply to estates of decedents dying
before or after its enactment.
