When the State Tax Commissioner 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 Commissioner may make a written agreement of compromise with the other taxing […]
As used in this article the word "state" means any state, territory or possession of the United States, and the District of Columbia.
This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
This article may be cited as the "Uniform Act on Interstate Compromise of Death Taxes."
This article shall apply to estates of decedents dying before or after its effective date.
