2019 US Virgin Islands Code
Title 15 - Decedents' Estates and Fiduciary Relations
Part II - Administration of Estates
Chapter 13 - Disposition of Estates Without Administration
§ 192. Inventory to be annexed to petition
Universal Citation:
V.I. Code tit. 15, § 192 (2019)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
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An inventory of all property left by the deceased shall be annexed to the petition referred to in section 191 of this title. The inventory shall state the true and fair value of the property at the time of the decedent's death, shall be sworn to by two responsible persons, and shall be the basis for the computation of the inheritance tax to be paid by the estate.
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