As used in this part, unless the context otherwise requires: “Executor” means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator; “Inheritance tax” means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation […]
In any case in which this state and one (1) or more other states each claims that it was the domicile of a decedent at the time of death, and no judicial determination of domicile for inheritance tax purposes has been made in any such states, any executor, or the taxing official of any such […]
In any case in which an election is made as provided in § 67-8-502 and not rejected, the commissioner may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any inheritance tax, together with interest and penalties, that may be […]
If in any such case it appears that an agreement cannot be reached as provided in § 67-8-503, or if one (1) year shall have elapsed from the date of the election without such an agreement having been reached, the domicile of the decedent at the time of death shall be determined solely for inheritance […]
This part shall apply only in cases in which each of the states involved has in effect a law substantially similar to this part.
This part does not apply in the case of any decedent who died in 2016 or in any subsequent year.
