RSA 90:4 Determination of Domicile in Absence of Agreement.

If in any such case it shall appear that an agreement cannot be reached as provided in RSA 90:3, or if one year shall have elapsed from the date of the election without such an agreement having been reached, the domicile of the decedent at the time of his death shall be determined solely for death tax purposes as follows:
I. Where only this state and one other state are involved, the department of revenue administration and the taxing official of such other state shall each appoint a member of a board of arbitration, and the members so appointed shall select the third member of the board. If this state and more than one other state are involved, the taxing officials thereof shall agree upon the authorities charged with the duty of administering death tax laws in 3 states not i