 |
Code of Virginia (Last Updated:July 28, 2020) |
 |
TITLE 58.1. Taxation |
|
|
SUBTITLE I. Taxes Administered By the Department of Taxation |
|
|
CHAPTER 9. Virginia Estate Tax |
|
|
ARTICLE 1. Substantive Provisions Generally |
| SECTION 58.1-900. Title |
| SECTION 58.1-901. Definitions |
| SECTION 58.1-902. Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined |
| SECTION 58.1-903. Tax on transfer of taxable estate of nonresidents; property of nonresident defined |
| SECTION 58.1-904. Tax upon estates of alien decedents |
| SECTION 58.1-905. Filing returns; payment of tax due thereon |
| SECTION 58.1-906. Amended returns |
| SECTION 58.1-907. Certification of payment by Department |
| SECTION 58.1-908. Nonpayment of tax; lien for unpaid taxes; certificate of release from lien |
| SECTION 58.1-909. Liability of personal representative |
| SECTION 58.1-910. Duty of resident representative of a nonresident decedent |
| SECTION 58.1-911. Final account |
| SECTION 58.1-912. Deposit of funds |