{"law_id":"785000","section_number":"58.1-923","catch_line":"Arbitration agreement; board of arbitrators","history":"Code 1950, \u00a7 58-238.28; 1978, c. 838; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-923\/","refers_to":false,"url":"\/58.1-923\/","token":"58.1\/I\/9\/3\/58.1-923","structure":{"1":{"id":"1632","name":"Interstate Compromise And Arbitration Of Death Taxes","identifier":"3","label":"article","url":"\/58.1\/I\/9\/3\/"},"2":{"id":"1072","name":"Virginia Estate Tax","identifier":"9","label":"chapter","url":"\/58.1\/I\/9\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"785000","structure_id":"1632","full_text":"When the Tax Commissioner claims that a decedent was domiciled in this Commonwealth at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the Commissioner may with the approval of the Attorney General make a written agreement with the other taxing authorities and with the executor or administrator of the decedent to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator of such decedent is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.","text":{"0":{"id":"2532024","text":"When the Tax Commissioner claims that a decedent was domiciled in this Commonwealth at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the Commissioner may with the approval of the Attorney General make a written agreement with the other taxing authorities and with the executor or administrator of the decedent to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator of such decedent is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"1632","name":"Interstate Compromise And Arbitration Of Death Taxes","identifier":"3","label":"article","url":"\/58.1\/I\/9\/3\/"},"2":{"id":"1072","name":"Virginia Estate Tax","identifier":"9","label":"chapter","url":"\/58.1\/I\/9\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"785603","structure_id":"1632","section_number":"58.1-920","catch_line":"Title of article","url":"\/58.1-920\/","token":"58.1\/I\/9\/3\/58.1-920"},"1":{"id":"766725","structure_id":"1632","section_number":"58.1-921","catch_line":"Interpretation","url":"\/58.1-921\/","token":"58.1\/I\/9\/3\/58.1-921"},"2":{"id":"794704","structure_id":"1632","section_number":"58.1-922","catch_line":"Dispute as to domicile; compromise agreement","url":"\/58.1-922\/","token":"58.1\/I\/9\/3\/58.1-922"},"3":{"id":"785000","structure_id":"1632","section_number":"58.1-923","catch_line":"Arbitration agreement; board of arbitrators","url":"\/58.1-923\/","token":"58.1\/I\/9\/3\/58.1-923"},"4":{"id":"782973","structure_id":"1632","section_number":"58.1-924","catch_line":"Hearings by board; testimony and witnesses; production of documents","url":"\/58.1-924\/","token":"58.1\/I\/9\/3\/58.1-924"},"5":{"id":"778209","structure_id":"1632","section_number":"58.1-925","catch_line":"Determination of domicile of decedent","url":"\/58.1-925\/","token":"58.1\/I\/9\/3\/58.1-925"},"6":{"id":"772439","structure_id":"1632","section_number":"58.1-926","catch_line":"Record of proceedings, agreement, etc., to be filed with taxing authorities","url":"\/58.1-926\/","token":"58.1\/I\/9\/3\/58.1-926"},"7":{"id":"795457","structure_id":"1632","section_number":"58.1-927","catch_line":"When penalties and interest not imposed","url":"\/58.1-927\/","token":"58.1\/I\/9\/3\/58.1-927"},"8":{"id":"793771","structure_id":"1632","section_number":"58.1-928","catch_line":"Nothing in article to prevent compromise","url":"\/58.1-928\/","token":"58.1\/I\/9\/3\/58.1-928"},"9":{"id":"785350","structure_id":"1632","section_number":"58.1-929","catch_line":"Compensation and expenses of board members and employees","url":"\/58.1-929\/","token":"58.1\/I\/9\/3\/58.1-929"},"10":{"id":"783425","structure_id":"1632","section_number":"58.1-930","catch_line":"Reciprocal application of arbitration provisions","url":"\/58.1-930\/","token":"58.1\/I\/9\/3\/58.1-930"}},"previous_section":{"id":"794704","structure_id":"1632","section_number":"58.1-922","catch_line":"Dispute as to domicile; compromise agreement","url":"\/58.1-922\/","token":"58.1\/I\/9\/3\/58.1-922"},"next_section":{"id":"782973","structure_id":"1632","section_number":"58.1-924","catch_line":"Hearings by board; testimony and witnesses; production of documents","url":"\/58.1-924\/","token":"58.1\/I\/9\/3\/58.1-924"},"references":[{"id":"772439","section_number":"58.1-926","catch_line":"Record of proceedings, agreement, etc., to be filed with taxing authorities","url":"\/58.1-926\/"},{"id":"793771","section_number":"58.1-928","catch_line":"Nothing in article to prevent compromise","url":"\/58.1-928\/"}],"formats":{"txt":"\/58.1-923.txt","json":"\/58.1-923.json","xml":"\/58.1-923.xml"},"dublin_core":{"Title":"Arbitration agreement; board of arbitrators","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-923","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nARBITRATION AGREEMENT; BOARD OF ARBITRATORS (\u00a7 58.1-923)\n\nWhen the Tax Commissioner claims that a decedent was domiciled in this\nCommonwealth at the time of his death and the taxing authorities of another\nstate make a like claim on behalf of their state, the Commissioner may with the\napproval of the Attorney General make a written agreement with the other taxing\nauthorities and with the executor or administrator of the decedent to submit the\ncontroversy to the decision of a board consisting of one or any uneven number of\narbitrators. The executor or administrator of such decedent is hereby authorized\nto make the agreement. The parties to the agreement shall select the arbitrator\nor arbitrators.\n\nHISTORY: Code 1950, \u00a7 58-238.28; 1978, c. 838; 1984, c. 675."}