Chapter 9. Virginia Estate TaxRead Chapter
- Article 1. Substantive Provisions GenerallyRead all
- § 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 StatesRead all
- § 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 TaxesRead all
- § 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-ValuationsRead all
- § 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 TransfersRead all
- § 58.1-935
- Definitions
- § 58.1-936
- Imposition of tax
- § 58.1-937
- Filing of return; payment of tax
- § 58.1-938
- Amended return; additional tax
