Section 2149. Interstate Compromise and Arbitration of Inheritance Taxes.--When the register or the department alleges that a decedent was a resident of this Commonwealth at the time of his death, and the taxing authorities of another state or territory make a like claim on behalf of their state or territory, a written agreement of compromise or a written agreement to submit the controversy to a board of arbitrators may be made under Part VIII.
(2149 added Aug. 4, 1991, P.L.97, No.22)