Section 205.604 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Arbitration Board, Procedure, Determination.
205.604 Domicile of decedents for death tax purposes, settlement of disputes; arbitration board, procedure, determination. Sec. 4. If in any such case it appears that an agreement cannot be reached, as provided in section 3, or if 1 year shall have elapsed from the date of the election without such an agreement having been reached, […]
Section 205.605 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Written Agreement After Arbitration Commenced.
205.605 Domicile of decedents for death tax purposes, settlement of disputes; written agreement after arbitration commenced. Sec. 5. Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as provided in section 4, the commissioner of revenue of this state may in any case […]
Section 205.606 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Maximum Interest and Penalties if Decedent Domiciled in This State.
205.606 Domicile of decedents for death tax purposes, settlement of disputes; maximum interest and penalties if decedent domiciled in this state. Sec. 6. When in any case the board of arbitration determines that a decedent died domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date […]
Section 205.607 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Application of Act.
205.607 Domicile of decedents for death tax purposes, settlement of disputes; application of act. Sec. 7. This act shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially similar hereto. Except, nothing contained in this section shall prohibit the application of this […]
Section 205.601 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Definitions.
205.601 Domicile of decedents for death tax purposes, settlement of disputes; definitions. Sec. 1. For the purposes of this act: (1) The term “executor” means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator nor an administrator with the will annexed if an executor […]
Section 205.602 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Notice of Election, Rejection.
205.602 Domicile of decedents for death tax purposes, settlement of disputes; notice of election, rejection. Sec. 2. In any case in which this state and 1 or more other states each claims that it was the domicile of a decedent at his death, at any time prior to the commencement of legal action for determination […]
Section 205.603 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Written Agreement With Other Taxing Officials.
205.603 Domicile of decedents for death tax purposes, settlement of disputes; written agreement with other taxing officials. Sec. 3. In any case in which an election is made and not rejected the commissioner of revenue of this state may enter into a written agreement with the other taxing officials involved and with the executors to […]