Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 9. Virginia Estate Tax
1/16/2021

§ 58.1-918. How article construed.

The provisions of this article shall be liberally construed in order to ensure that the state of domicile of any decedent shall receive any death taxes, together with interest and penalties thereon, due to it.

Code 1950, § 58-238.23; 1978, c. 838; 1984, c. 675.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.