Substantive Provisions Generally

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This is Article 1 of the Code of Virginia, titled “Substantive Provisions Generally.” It is part of Chapter 9 “Virginia Estate Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 13 sections.

§ 58.1-900	Title
§ 58.1-901	Definitions
§ 58.1-902	Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined
§ 58.1-903	Tax on transfer of taxable estate of nonresidents; property of nonresident defined
§ 58.1-904	Tax upon estates of alien decedents
§ 58.1-905	Filing returns; payment of tax due thereon
§ 58.1-906	Amended returns
§ 58.1-907	Certification of payment by Department
§ 58.1-908	Nonpayment of tax; lien for unpaid taxes; certificate of release from lien
§ 58.1-909	Liability of personal representative
§ 58.1-910	Duty of resident representative of a nonresident decedent
§ 58.1-911	Final account
§ 58.1-912	Deposit of funds