Uniform Act on Interstate Arbitration of Death Taxes is a uniform act drafted by the National Conference of Commissioners on Uniform State Laws in 1943. This act provides for a written agreement to submit a controversy to an arbitration board, in cases where there arises claims from more than one state that the decedent was domiciled in that state at the time of death. The act provides alternative procedures for resolving disputes between states as to who should be entitled to collect taxes upon the estate of a decedent. The decedent's representative may also have an interest in the resolution of the dispute where one state has a higher tax rate or the representative prefers to enrich the tax coffers of State A rather than State B. The acts therefore make the representative of the decedent a party to the compromise agreement or to the binding arbitration authorized by the respective acts.
Many states like California, Colorado, Connecticut, Delaware, Maine and Wisconsin have adopted the act.