Arbitration agreement - board of arbitrators

When the executive director of the department of revenue claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the said executive director may make a written agreement with the other taxing authorities and with the executor or administrator of such decedent to submit the controversy to the decision of a board. The executor or administrator of such decedent is authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators. Source: L. 53: p. 356, § 5. CRS 53: § 138-8-5. C.R.S. 1963: § 138-7-5. L. 73: p. 1475, § 35. L. 2025: Entire section amended, (SB 25-275), ch. 377, p. 2104, § 317, effective August 6.