{"data":{"id":"us-co/c.r.s.-39-24-105","jurisdiction":"us-co","citation":"C.R.S. § 39-24-105","heading":"Arbitration agreement - board of arbitrators.","body":"When the executive director of the department of revenue claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the said executive director may make a written agreement with the other taxing authorities and with the executor or administrator of such decedent to submit the controversy to the decision of a board. The executor or administrator of such decedent is authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.","path":["Title 39 - Taxation","Article 24 - Interstate Compromise, Arbitration - Inheritance Tax"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"473d984ffbc6b1627eb669628f3f8b2487ed8612dcb118f06f6b1866f70b8ceb","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-24-104","next":"us-co/c.r.s.-39-24-106"},"notice":"GroundRules: Original legal text. Not legal advice."}