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 that a certain sum shall be accepted in full satisfaction of any
and all death taxes imposed by this state, including any additions to tax, interest
or penalties to the date of filing 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 is hereby authorized to make such agreement. Either the state tax commissioner or the executor or administrator shall file the
agreement, or a duplicate, with the authority that would be empowered to assess inheritance
taxes for this state if there had been no agreement; and thereupon the tax shall
be deemed conclusively fixed as therein provided. Unless the tax is paid within thirty days after filing the agreement, additions
to tax, interest and penalties shall thereafter accrue upon the amount fixed in the
agreement but the time between the decedent's death and the filing shall not be included
in computing the same.
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