Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 375A.460 — Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board
NRS 375A.460 Interstate agreement for submission of controversy to board of
arbitrators authorized where domicile of decedent in dispute; selection of
board. If the Department 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 Department may enter into 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. The executor or administrator is hereby
authorized to make the agreement. The parties to the agreement shall select the
arbitrator or arbitrators.
Source: official text