DETERMINATION OF DOMICILE BY ARBITRATION: ALTERNATIVEMETHOD
- 375A.600 - Definitions.
- 375A.605 - “Board” defined.
- 375A.610 - “Death tax” defined.
- 375A.615 - “Executor” defined.
- 375A.620 - “Interested person” defined.
- 375A.625 - “State” defined.
- 375A.630 - “Taxing official” defined.
- 375A.635 - Election to invoke provisions; notice of election; effect of executor’s rejection or failure to reject election.
- 375A.640 - Agreement of compromise authorized.
- 375A.645 - Domicile to be determined pursuant to provisions in absence of agreement.
- 375A.650 - Board of arbitration to be appointed.
- 375A.655 - Hearings of board.
- 375A.660 - Powers of board relating to hearings.
- 375A.665 - Rules of evidence applicable.
- 375A.670 - Determination of domicile; failure to render determination.
- 375A.675 - Compensation and expenses of board.
- 375A.680 - Determination and record to be filed with taxing authorities.
- 375A.685 - Compromise of tax with executor and taxing officials.