291.44 DETERMINATION OF DOMICILE.
If in any such case it appears that an agreement cannot be reached, as provided in section
291.43, or if one 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 death tax purposes as follows:
(1) Where only this state and one other state are involved, the commissioner of revenue and
the taxing official of the other state shall each appoint a member of a board of arbitration, and
these members shall appoint the third member of the board. If this state and more than one other
state are involved, the taxing officials thereof shall agree upon the authorities charged with the
duty of administering death tax laws in three states not involved in the dispute and each of these
authorities shall appoint a member of the board of arbitration. The board shall select one of
its members as chair.
(2) Such board shall hold hearing at such places as are deemed necessary, upon reasonable
notice to the executors, ancillary administrators, all other interested persons, and to the taxing
officials of the states involved, all of whom are entitled to be heard.
(3) Such board may administer oaths, take testimony, subpoena witnesses and require their
attendance, require the production of books, papers, and documents, issue commissions to take
testimony. Subpoenas may be issued by any member of the board. Failure to obey a subpoena
may be punished by any court of record in the same manner as if the subpoena had been issued
by such court.
(4) Whenever practicable such board shall apply the Rules of Evidence then prevailing in
the federal courts under the federal Rules of Civil Procedure.
(5) Such board shall determine the domicile of the decedent at the time of death. This
determination is final and conclusive and binds this state, and all of its judicial and administrative
officials on all questions concerning the domicile of the decedent for death tax purpose.
(6) The reasonable compensation and expenses of the members of the board and its
employees shall be agreed upon among such members, the taxing officials involved, and
the executors. If an agreement cannot be reached, such compensation and expenses shall be
determined by such taxing officials; and, if they cannot agree, by the appropriate court having
probate jurisdiction of the state determined to be the domicile. Such amount shall be borne by the
estate and shall be deemed an administration expense.
(7) The determination of such board and the record of its proceeding shall be filed with the
authority having jurisdiction to assess the death tax in the state determined to be the domicile of
the decedent and with the authorities which would have had jurisdiction to assess the death tax in
each of the other states involved if the decedent had been found to be domiciled therein.
History: 1951 c 247 s 4; 1973 c 582 s 3; 1986 c 444; 1995 c 189 s 8; 1996 c 277 s 1