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.
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