If it is determined by the board that the decedent died domiciled in this state, interest or penalties, if otherwise imposed by law for nonpayment of inheritance taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed ten percent per annum.
Source: L. 53: p. 357, § 11. CRS 53: § 138-8-11. C.R.S. 1963: § 138-7-11.