Filing of board's determination

The State Tax Commissioner, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement, or a duplicate, made pursuant to section one, with the authority having jurisdiction to assess the inheritance and death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to assess the inheritance and death taxes in each of the other states involved.

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In this chapter (40 sections)

11-11-34 · Appointment of special appraisers
11-11-35 · Privacy of information
11-11-36 · Money penalty for failure to produce records
11-11-37 · Interpretation and construction
11-11-38 · Estates to which article applies; former law preserved
11-11-39 · Effectiveness of this article
11-11-40 · General procedure and administration
11-11-41 · Criminal penalties
11-11-42 · Severability
11-11-43 · Effective date
11-11A-1 · Procedure and authority
11-11A-2 · "State" defined
11-11A-3 · Interpretation of article
11-11A-4 · Title
11-11A-5 · Applicability
11-11B-1 · Arbitration authorized
11-11B-2 · Hearings
11-11B-3 · Powers of board
11-11B-4 · Determination of board
11-11B-5 · Majority vote; exception
11-11B-6 · Filing of board's determination
11-11B-7 · Additions to tax, penalties and interest
11-11B-8 · Compromise permitted
11-11B-9 · Compensation and expenses of board
11-11B-10 · Applicability
11-11B-11 · "State" defined
11-11B-12 · Interpretation of article
11-11B-13 · Title
11-11B-14 · Estates affected
11-12-1 · Short title
11-12-2 · Definitions
11-12-3 · Business registration certificate required; tax levied;…
11-12-3A · 11-12-3A
11-12-4 · Application for business registration certificate; issuance…
11-12-4A · Sellers of cigarettes, tobacco products or cigarette…
11-12-5 · Time for which registration certificate granted; power of Tax…
11-12-5A · Prohibition on certificate being obtained by person…
11-12-6 · Business certificate a personal privilege not assignable;…
11-12-6A · 11-12-6A
11-12-6B · 11-12-6B

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