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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 |
| SECTION 58.1-920. Title of article |
| SECTION 58.1-921. Interpretation |
| SECTION 58.1-922. Dispute as to domicile; compromise agreement |
| SECTION 58.1-923. Arbitration agreement; board of arbitrators |
| SECTION 58.1-924. Hearings by board; testimony and witnesses; production of documents |
| SECTION 58.1-925. Determination of domicile of decedent |
| SECTION 58.1-926. Record of proceedings, agreement, etc., to be filed with taxing authorities |
| SECTION 58.1-927. When penalties and interest not imposed |
| SECTION 58.1-928. Nothing in article to prevent compromise |
| SECTION 58.1-929. Compensation and expenses of board members and employees |
| SECTION 58.1-930. Reciprocal application of arbitration provisions |