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§ 58.1-900. Title - This chapter shall be known and may be cited as...
§ 58.1-901. Definitions - As used in this chapter, unless the context clearly shows...
§ 58.1-902. Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined - A. A tax in the amount of the federal credit...
§ 58.1-903. Tax on transfer of taxable estate of nonresidents; property of nonresident defined - A. A tax in an amount computed as provided in...
§ 58.1-904. Tax upon estates of alien decedents - A. A tax in an amount computed as provided in...
§ 58.1-905. Filing returns; payment of tax due thereon - A. The personal representative of every estate subject to the...
§ 58.1-906. Amended returns - A. If the personal representative files an amended federal estate...
§ 58.1-907. Certification of payment by Department - Upon the payment of the estate tax, or if no...
§ 58.1-908. Nonpayment of tax; lien for unpaid taxes; certificate of release from lien - A. A lien shall arise as follows upon all property,...
§ 58.1-909. Liability of personal representative - The tax and interest imposed by this chapter shall be...
§ 58.1-910. Duty of resident representative of a nonresident decedent - A resident personal representative holding personal property of a deceased...
§ 58.1-911. Final account - No final account of a personal representative shall be approved...
§ 58.1-912. Deposit of funds - All moneys collected pursuant to this chapter shall be paid...
§ 58.1-913. Proof of payment of death taxes to state of domicile - At any time before the expiration of eighteen months after...
§ 58.1-914. Notice to domiciliary state if proof not filed - If such proof is not filed within the time limit...
§ 58.1-915. Petition of domiciliary state for accounting - Within sixty days after the mailing of such notice, the...
§ 58.1-916. Final accounting not granted without compliance - Unless the provisions of either § 58.1-914 or § 58.1-915...
§ 58.1-917. To what nonresident estates article applies - The provisions of this article shall apply to the estate...
§ 58.1-918. How article construed - The provisions of this article shall be liberally construed in...
§ 58.1-919. Meaning of "state." - For the purpose of this article the word "state" shall...
§ 58.1-920. Title of article - This article shall be known and may be cited as...
§ 58.1-921. Interpretation - This article shall be so interpreted and construed as to...
§ 58.1-922. Dispute as to domicile; compromise agreement - When the Tax Commissioner claims that a decedent was domiciled...
§ 58.1-923. Arbitration agreement; board of arbitrators - When the Tax Commissioner claims that a decedent was domiciled...
§ 58.1-924. Hearings by board; testimony and witnesses; production of documents - The board shall hold hearings at such times and places...
§ 58.1-925. Determination of domicile of decedent - The board shall determine the domicile of the decedent at...
§ 58.1-926. Record of proceedings, agreement, etc., to be filed with taxing authorities - The Tax Commissioner, the board or the executor or administrator...
§ 58.1-927. When penalties and interest not imposed - In any case where it is determined by the board...
§ 58.1-928. Nothing in article to prevent compromise - Nothing contained in this article shall prevent at any time...
§ 58.1-929. Compensation and expenses of board members and employees - The compensation and expenses of the members of the board...
§ 58.1-930. Reciprocal application of arbitration provisions - The provisions of this article relative to arbitration shall apply...
§ 58.1-931. Imposition of tax - A. When the gross estate of a decedent at the...
§ 58.1-932. Qualified heir personally liable - The qualified heir shall be personally liable for the additional...
§ 58.1-933. Notice of disposition or change in use of property - Any qualified heir is required to notify the Commissioner, on...
§ 58.1-934. Purpose - The purpose of this article is to recapture the excess...
§ 58.1-935. Definitions - A. Terms, phrases, and words used in this article, except...
§ 58.1-936. Imposition of tax - A. A tax is hereby imposed upon every generation skipping...
§ 58.1-937. Filing of return; payment of tax - A. Every person required to file a return reporting a...
§ 58.1-938. Amended return; additional tax - If, after the filing of a duplicate federal generation skipping...