There is a newer version
of
this Chapter
2020 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
Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
