Title 58.1. Taxation
Chapter 9. Virginia Estate Tax
§ 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.