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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 58.1-927. When penalties and interest not imposed |
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In any case where it is determined by the board that the decedent died domiciled in Virginia, interest or penalties, if otherwise imposed by law, for nonpayment of death taxes shall not be imposed between the date of the agreement and of filing the determination of the board as to domicile. Code 1950, § 58-238.33; 1978, c. 838; 1984, c. 675. |