36 §3981. Short title

§3981. Short title This chapter may be cited as the “Uniform Act on Interstate Compromise of Death Taxes”.  

36 §3982. State defined

§3982. State defined As used in this chapter, the word “state” means any state, territory or possession of the United States and the District of Columbia.  

36 §3983. Interpretation of provisions

§3983. Interpretation of provisions This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.  

36 §3984. Filing of compromise agreement; interest or penalty for nonpayment

§3984. Filing of compromise agreement; interest or penalty for nonpayment When the State Tax Assessor claims that a decedent was domiciled in this State at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the State Tax Assessor may, […]

36 §3985. Effective date

§3985. Effective date This chapter shall apply to estates of decedents dying before or after August 6, 1949.