§105‑240.1. Agreements with respect to domicile.
Whenever reasonably necessaryin order to facilitate the collection of any tax, the Secretary of Revenue withthe consent and approval of the Attorney General, is authorized to makeagreements with the taxing officials of other states of the United States orwith taxpayers in cases of disputes as to the domicile of a decedent. (1957,c. 1340, s. 10; 1973, c. 476, s. 193.)