§ 58.1-923 — Arbitration agreement; board of arbitrators

Virginia § 58.1-923

• Jurisdiction: Virginia
• Title 58.1: TAXATION
• Subtitle I: TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
• Ch. 9: VIRGINIA ESTATE TAX
• Art. 3: INTERSTATE COMPROMISE AND ARBITRATION OF DEATH TAXES

Text

When the Tax Commissioner claims that a decedent was domiciled in this Commonwealth at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the Commissioner may with the approval of the Attorney General make a written agreement with the other taxing authorities and with the executor or administrator of the decedent to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator of such decedent is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.

Legislative History

Code 1950, § 58-238.28; 1978, c. 838; 1984, c. 675.