This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
Code 1950, § 58-238.26; 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