§ 978. Compromise agreements in cases of disputed domicile. (a)
Determining tax under this article. Where the commissioner of taxation
and finance claims that a decedent was domiciled in this state at the
time of his death and the taxing authorities of another state or states
make a similar claim with respect to their state or states, the
commissioner of taxation and finance may enter into a written agreement
with such taxing officials and with the executor that a certain sum
shall be accepted in full payment of the tax imposed by this article,
provided that said agreement also fixes the amount to be paid to such
other state or states in full payment of the death taxes thereof. Full
power and authority is hereby conferred upon the executor to enter into
the agreement provided for herein. The execution of such agreement shall
finally and conclusively fix and determine the amount of tax imposed by
this article, except as otherwise provided in such agreement with
respect to the valuation of estates devoted to farming or closely held
business and except as provided in subsection (b) of this section,
without regard to any other provision of the laws of this state.

(b) Payment of agreed tax. The executor shall pay to the commissioner
of taxation and finance the amount of tax fixed in the agreement
described in subsection (a) of this section. In the event the aggregate
amount payable under such agreement to the states involved is less than
the maximum credit allowable to the estate against the United States
estate tax imposed with respect thereto, the executor forthwith shall
also pay to the commissioner of taxation and finance so much of the
difference between such aggregate amount and the amount of such credit,
as the amount payable to the commissioner under the agreement bears to
such aggregate amount.

(c) Definition. As used in this section the word "state" means any
state, territory, or possession of the United States, the District of
Columbia and the Dominion of Canada or any province thereof.