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 consisting of one or any uneven number of arbitrators, referred to in this article as the '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.L. 53: p. 356, § 5. CRS 53: § 138-8-5. C.R.S. 1963: § 138-7-5. L. 73: p. 1475, § 35.
Colorado Legal Code