Within sixty days after the mailing of such notice, the official or body charged with the administration of the death tax laws of the domiciliary state may file with such court in this Commonwealth a petition for an accounting in such estate. Such official body of the domiciliary state shall, for the purpose of this article, be a party interested for the purpose of petitioning the court for such accounting. If such petition be filed within the period of sixty days, the court shall decree such accounting and upon such accounting being filed and approved shall decree the remission of the fiduciary appointed by the domiciliary probate court of the balance of the intangible personalty after the payment of creditors and expenses of administration in the Commonwealth.
Code 1950, § 58-238.20; 1978, c. 838; 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