§3917. Determination of domicile
The board shall, by majority vote, determine the domicile of the decedent at the time of the decedent's death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
[RR 2025, c. 1, Pt. F, §6 (COR).]
SECTION HISTORY
RR 2025, c. 1, Pt. F, §6 (COR).