DETERMINATION OF DOMICILE BY ARBITRATION: ALTERNATIVE METHOD
- Section 375A.600 - Definitions
- Section 375A.605 - "Board" defined
- Section 375A.610 - "Death tax" defined
- Section 375A.615 - "Executor" defined
- Section 375A.620 - "Interested person" defined
- Section 375A.625 - "State" defined
- Section 375A.630 - "Taxing official" defined
- Section 375A.635 - Election to invoke provisions; notice of election; effect of executor's rejection or failure to reject election
- Section 375A.640 - Agreement of compromise authorized
- Section 375A.645 - Domicile to be determined pursuant to provisions in absence of agreement
- Section 375A.650 - Board of arbitration to be appointed
- Section 375A.655 - Hearings of board
- Section 375A.660 - Powers of board relating to hearings
- Section 375A.665 - Rules of evidence applicable
- Section 375A.670 - Determination of domicile; failure to render determination
- Section 375A.675 - Compensation and expenses of board
- Section 375A.680 - Determination and record to be filed with taxing authorities
- Section 375A.685 - Compromise of tax with executor and taxing officials
- Section 375A.690 - Interest and penalty for nonpayment of tax