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2018 Code of Virginia
Title 58.1 - Taxation
Chapter 9 - Virginia Estate Tax
Article 1. Substantive Provisions Generally
- § 58.1-900. Title
- § 58.1-901. Definitions
- § 58.1-902. Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined
- § 58.1-903. Tax on transfer of taxable estate of nonresidents; property of nonresident defined
- § 58.1-904. Tax upon estates of alien decedents
- § 58.1-905. Filing returns; payment of tax due thereon
- § 58.1-906. Amended returns
- § 58.1-907. Certification of payment by Department
- § 58.1-908. Nonpayment of tax; lien for unpaid taxes; certificate of release from lien
- § 58.1-909. Liability of personal representative
- § 58.1-910. Duty of resident representative of a nonresident decedent
- § 58.1-911. Final account
- § 58.1-912. Deposit of funds
Article 2. Payment of Death Taxes Due by Nonresident Decedents to Other States
- § 58.1-913. Proof of payment of death taxes to state of domicile
- § 58.1-914. Notice to domiciliary state if proof not filed
- § 58.1-915. Petition of domiciliary state for accounting
- § 58.1-916. Final accounting not granted without compliance
- § 58.1-917. To what nonresident estates article applies
- § 58.1-918. How article construed
- § 58.1-919. Meaning of "state."
Article 3. Interstate Compromise and Arbitration of Death Taxes
- § 58.1-920. Title of article
- § 58.1-921. Interpretation
- § 58.1-922. Dispute as to domicile; compromise agreement
- § 58.1-923. Arbitration agreement; board of arbitrators
- § 58.1-924. Hearings by board; testimony and witnesses; production of documents
- § 58.1-925. Determination of domicile of decedent
- § 58.1-926. Record of proceedings, agreement, etc., to be filed with taxing authorities
- § 58.1-927. When penalties and interest not imposed
- § 58.1-928. Nothing in article to prevent compromise
- § 58.1-929. Compensation and expenses of board members and employees
- § 58.1-930. Reciprocal application of arbitration provisions
Article 4. Recapture Tax on Certain Use-Valuations
- § 58.1-931. Imposition of tax
- § 58.1-932. Qualified heir personally liable
- § 58.1-933. Notice of disposition or change in use of property
- § 58.1-934. Purpose
Article 5. Generation Skipping Transfers
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