TITLE V
TAXATION

CHAPTER 90
SETTLEMENT OF DISPUTES RESPECTING THE DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES

Section 90:6

    90:6 Reciprocal Character. – The provisions of this chapter shall apply only to cases in which each of the states involved has in effect a law substantially similar to this chapter.

Source. 1949, 21:1, par. 6, eff. Feb. 17, 1949.