Interstate Compromise And Arbitration Of Death Taxes
This is Article 3 of the Code of Virginia, titled “Interstate Compromise And Arbitration Of Death Taxes.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 9, titled “Virginia Estate Tax.” It’s comprised of the following 11 sections.
- § 58.1-920
- Title of article
- § 58.1-921
- Interpretation
- § 58.1-922
- Dispute as to domicile; compromise agreement
- § 58.1-923
- Arbitration agreement; board of arbitrators
- § 58.1-924
- Hearings by board; testimony and witnesses; production of documents
- § 58.1-925
- Determination of domicile of decedent
- § 58.1-926
- Record of proceedings, agreement, etc., to be filed with taxing authorities
- § 58.1-927
- When penalties and interest not imposed
- § 58.1-928
- Nothing in article to prevent compromise
- § 58.1-929
- Compensation and expenses of board members and employees
- § 58.1-930
- Reciprocal application of arbitration provisions