Interstate Compromise and Arbitration of Death Taxes

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This is Article 3 of the Code of Virginia, titled “Interstate Compromise and Arbitration of Death Taxes.” 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 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