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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 9. Virginia Estate Tax |
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ARTICLE 2. Payment of Death Taxes Due By Nonresident Decedents to Other States |
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SECTION 58.1-918. How article construed |
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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. |