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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 3. Interstate Compromise and Arbitration of Death Taxes |
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SECTION 58.1-925. Determination of domicile of decedent |
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The board shall determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose. Code 1950, § 58-238.30; 1978, c. 838; 1984, c. 675. |