                                 CODE OF VIRGINIA

ARBITRATION AGREEMENT; BOARD OF ARBITRATORS (§ 58.1-923)

When the Tax Commissioner claims that a decedent was domiciled in this
Commonwealth at the time of his death and the taxing authorities of another
state make a like claim on behalf of their state, the 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 the decedent to submit the
controversy to the decision of a board consisting of one or any uneven number of
arbitrators. The executor or administrator of such decedent is hereby authorized
to make the agreement. The parties to the agreement shall select the arbitrator
or arbitrators.

HISTORY: Code 1950, § 58-238.28; 1978, c. 838; 1984, c. 675.