32 V.S.A. § 7102 — Agreement to arbitrate

When the Commissioner of Taxes 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 Commissioner of Taxes may,
with the approval of the Attorney General, 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.
The executor or administrator is hereby authorized to make the agreement. The parties
to the agreement shall select the arbitrator or arbitrators.