Chapter 65B

Section 1. When used in this chapter the following terms shall have the following meanings: (a) ''Executor'', any executor of the will or administrator of the estate of a decedent, except an ancillary administrator; (b) ''Taxing official'', the commissioner of revenue in this com…

Section 2. In any case in which this commonwealth and one or more other states each claims that it was a domicile of a decedent at the time of his death, and no judicial determination of domicile for death tax purposes has been made in any of such states, any executor, or the tax…

Section 3. In any case in which an election is made as provided in section two 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 death tax, together…

Section 4. If in any such case it shall appear that an agreement cannot be reached as provided in section three, 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 his death sh…