§ 44-23-28. Election to invoke remedy as to conflict of laws.
(a) In any case in which this state and one or more other states each claim that it was
the domicile of a decedent at the time of his or her death, and no judicial determination
of domicile for death tax purposes has been made in any of those states, any executor
or the taxing official of any of those states, may elect to invoke the provisions
of §§ 44-23-27 — 44-23-32. The election is evidenced by sending a notice by registered or certified mail, receipt
requested, to the taxing officials of each of those states and to each executor, ancillary
administrator and interested person.
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§ 44-23-28. Election to invoke remedy as to conflict of laws.
(a) In any case in which this state and one or more other states each claim that it was
the domicile of a decedent at the time of his or her death, and no judicial determination
of domicile for death tax purposes has been made in any of those states, any executor
or the taxing official of any of those states, may elect to invoke the provisions
of §§ 44-23-27 — 44-23-32. The election is evidenced by sending a notice by registered or certified mail, receipt
requested, to the taxing officials of each of those states and to each executor, ancillary
administrator and interested person.
(b) Any executor may reject the election by sending a notice by registered or certified
mail, receipt requested, to the taxing officials involved and to all other executors
within forty (40) days after the receipt of the notice of election. If the election
is rejected, no further proceedings shall be had under §§ 44-23-27 — 44-23-32. If the election is not rejected, the dispute as to the death taxes shall be determined
solely as provided in this chapter, and no other proceedings to determine or assess
the death taxes shall be instituted in the courts of this state or otherwise.