When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Controller may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators (hereafter referred to in this article as “board”). The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.

The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.

As used in this article, the word “state” means any state, territory, or possession of the United States, and the District of Columbia.

This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.

This article may be cited as the “Uniform Act on Interstate Arbitration of Death Taxes.”

This article shall apply to estates of decedents dying before or after its enactment.