{"data":{"id":"us-me/36-m.r.s.-3914","jurisdiction":"us-me","citation":"36 M.R.S. §3914","heading":"Arbitration agreement","body":"When the assessor claims that a decedent was domiciled in this State at the time of the decedent's death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the assessor may with the approval of the Attorney General make a written agreement with the other taxing authorities and with the personal representative to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators.  The personal representative may make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.","path":["TITLE 36: TAXATION","PART 6: INHERITANCE, SUCCESSION AND ESTATE TAXES","CHAPTER 569: INTERSTATE ARBITRATION"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec3914.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"41cbb4937c7c7eca99613b09aad950264dac5f14321871644c70ac274ba71d7f","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-3913","next":"us-me/36-m.r.s.-3915"},"notice":"GroundRules: Original legal text. Not legal advice."}