Virginia Estate Tax

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This is Chapter 9 of the Code of Virginia, titled “Virginia Estate Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

Article 1	Substantive Provisions Generally
Article 2	Payment of Death Taxes Due by Nonresident Decedents to Other States
Article 3	Interstate Compromise and Arbitration of Death Taxes
Article 4	Recapture Tax on Certain Use-Valuations
Article 5	Generation Skipping Transfers