Chap. 432.—An ACT to amend the Tax Code of Virginia by adding fifteen sec-
tions numbered 119-a 1 through 119-a 15 authorizing compromise or arbitra-
tion of death taxes when there are conflicting claims as to decedent’s domicile
making uniform the law relating thereto. H 423]

Approved April 1, 1948

Be it enacted by the General Assembly of Virginia:

1. That the Tax Code of Virginia be amended by adding fifteen
sections numbered one hundred nineteen-a one, one hundred nineteen-a
two, one hundred nineteen-a three, one hundred nineteen-a four, one
hundred nineteen-a five, one hundred nineteen-a six, one hundred
nineteen-a seven, one hundred nineteen-a eight, one hundred nineteen-a
nine, one hundred nineteen-a ten, one hundred nineteen-a eleven, one
hundred nineteen-a twelve, one hundred nineteen-a thirteen, one hundred
nineteen-a fourteen and one hundred nineteen-a fifteen as follows:

Section 119-a 1. This act, consisting of sections one hundred
nineteen-a one through one hundred nineteen-a fifteen shall be known
and may be cited as the “Uniform Act on Interstate Compromise and
Arbitration of Death Taxes”. ;

Section 119-a 2. As used in this act the word “State” shall mean
any state, territory or possession of the United States and the District
of Columbia.

Section 119-a 3. This act shall be so interpreted and construed
as to effectuate its general purpose to make uniform the law of those
states which enact it.

Section 119-a 4. 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 authorities
and the executor or administrator of such decedent that a certain sum
shall be accepted in full satisfaction of any and all death taxes imposed
by this State, including any interest or penalties to the date of signing
of the agreement. The agreement shall also fix the amount to be accepted
by the other states in full satisfaction of death taxes. The executor or
administrator of such decedent is hereby authorized to make such
agreement. Unless the tax so agreed upon is paid within sixty (60) days
after the signing of such agreement, interest or penalties shall there-
after accrue upon the amount fixed in the agreement, but the time be-
tween the decedent’s death and the signing of such agreement shall
not be included in computing the interest or penalties.

Section 119-a 5. 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 with the
approval of the Attorney General make a written agreement with the
other taxing authorities and with the executor or administrator of such
decedent to submit the controversy to the decision of a board consisting
of one or any uneven number of arbitrators. The executor or administra-
tor of such decedent is hereby authorized to make the agreement. The
parties to the agreement shall select the arbitrator or arbitrators.

Section 119-a 6. The board shall hold hearings at such times and
places as it may determine, upon reasonable notice to the parties to the
agreement, all of whom shall be entitled to be heard, to present evidence
and to examine and cross-examine witnesses.

Section 119-a 7. The board shall have power to administer oaths,
take testimony, subpoena and require the attendance of witnesses and
the production of books, papers and documents, and issue commissions
to take testimony. Subpoenas may be signed by any member of the
board. In case of failure to obey a subpoena, any judge of a court of
record of this State, upon application by the board, may make an. order
requiring compliance with the subpoena, and the court may punish
failure to obey the order as a contempt.

Section 119-a 8. The board shall, by majority vote, determine the
domicile of the decedent at the time of his death. This determination
shall be final for purposes of imposing and collecting death taxes but
for no other purpose.

Section 119-a 9. Except as provided in section six in respect of
the issuance of subpoenas, all questions arising in the course of the
proceedings shall be determined by a majority vote of the board.

Section 119-a 10. The State Tax Commissioner, the board or the
executor or administrator of such decedent shall file the determination of
the board as to domicile, the record of the board’s proceedings, and the
agreement or a duplicate, made pursuant to section four of this act
with the authority having jurisdiction to assess or determine the death
taxes in the State determined by the board to be the domicile of the
decedent and shall file copies of such documents with the authorities that
would have been empowered to assess or determine the death taxes in
each of the other states involved.

Section 119-a 11. In any case where it is determined by the
board that the decedent died domiciled in this State, interest or penalties,
if otherwise imposed by law, for non-payment of death taxes shall not be
imposed between the date of the agreement and of filing of the deter-
mination of the board as to domicile.

Section 119-a 12. Nothing contained herein shall prevent at any
time a written compromise, if otherwise lawful, by all the parties to
the agreement made pursuant to section four of this act, fixing the
amounts to be accepted by this and any other state involved, in full
satisfaction of death taxes.

Section 119-a 13. The compensation and expenses of the members
of the board and its employees may be agreed upon among such members
and the executor or administrator and if they cannot agree shall be fixed
by any court having jurisdiction over probate matters of the state
determined by the board to be the domicile of the decedent. The amounts
so agreed upon or fixed shall be deemed an administration expense and
shall be payable by the executor or administrator.
Section 119-a 14. The provisions of this act relative to arbitration
shall apply only to cases in which and so far as each of the states involved
has a law identical or substantially similar to this act.

Section 119-a 15. The provisions of this act shall apply to estates
of decedents dying before or after its enactment. -