If such proof is not filed within the time limit set out in § 58.1-913, then the clerk of the court shall forthwith notify by mail the official or body of the domiciliary state charged with the administration of the death tax laws thereof with respect to such estate and shall state in such notice so far as is known to him:
1. The name, date of death and last domicile of such decedent;
2. The name and address of each executor or administrator;
3. A summary of the values of the real estate, tangible personalty and intangible personalty, wherever situated, belonging to such decedent at the time of his death; and
4. The fact that such executor or administrator has not filed the proof required in § 58.1-913.
The clerk shall attach to such notice a plain copy of the will and codicils of the decedent, if he died testate, or, if he died intestate, a list of his heirs and next of kin, so far as is known to the clerk.
Code 1950, § 58-238.19; 1978, c. 838; 1979, c. 559; 1984, c. 675.
Structure Code of Virginia
Chapter 9 - Virginia Estate Tax
§ 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
§ 58.1-907. 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
§ 58.1-913. 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."
§ 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
§ 58.1-932. Qualified heir personally liable
§ 58.1-933. Notice of disposition or change in use of property