This chapter applies to the estate of any nonresident decedent if the laws of the state of that nonresident decedent's domicile contain a provision, of any nature or however expressed, whereby this State is given reasonable assurance of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled in this State in cases when the estates of such decedents are being administered in the other state. This chapter must be liberally construed in order to ensure that the state of domicile of any decedent receives any death taxes, together with interest and penalties, due to it.   [RR 2025, c. 1, Pt. F, §10 (COR).]