{"law_id":"794965","edition_id":"11","section_id":"794965","structure_id":"1073","section_number":"58.1-913","catch_line":"Proof of payment of death taxes to state of domicile","history":"Code 1950, \u00a7\u00a7 58-238.17, 58-238.18; 1978, c. 838; 1984, c. 675.","full_text":"At any time before the expiration of eighteen months after the qualification in this Commonwealth of any executor of the will or administrator of the estate of any nonresident decedent, such executor or administrator shall file with the clerk of the court in which he qualified proof that all death taxes, together with interest or penalties thereon, which are due to the state of domicile of such decedent, or to any political subdivision thereof, have been paid or secured or that no such taxes, interest or penalties are due, unless it appears that letters have been issued in the state of domicile. Such proof may be in the form of a certificate issued by the official or body charged with the administration of the death tax laws of the domiciliary state.","order_by":null,"text":{"0":{"id":"2566016","text":"At any time before the expiration of eighteen months after the qualification in this Commonwealth of any executor of the will or administrator of the estate of any nonresident decedent, such executor or administrator shall file with the clerk of the court in which he qualified proof that all death taxes, together with interest or penalties thereon, which are due to the state of domicile of such decedent, or to any political subdivision thereof, have been paid or secured or that no such taxes, interest or penalties are due, unless it appears that letters have been issued in the state of domicile. Such proof may be in the form of a certificate issued by the official or body charged with the administration of the death tax laws of the domiciliary state.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"1073","name":"Payment Of Death Taxes Due By Nonresident Decedents To Other States","identifier":"2","label":"article","url":"\/58.1\/I\/9\/2\/"},"2":{"id":"1072","name":"Virginia Estate Tax","identifier":"9","label":"chapter","url":"\/58.1\/I\/9\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"794965","structure_id":"1073","section_number":"58.1-913","catch_line":"Proof of payment of death taxes to state of domicile","url":"\/58.1-913\/","token":"58.1\/I\/9\/2\/58.1-913"},"1":{"id":"773954","structure_id":"1073","section_number":"58.1-914","catch_line":"Notice to domiciliary state if proof not filed","url":"\/58.1-914\/","token":"58.1\/I\/9\/2\/58.1-914"},"2":{"id":"783561","structure_id":"1073","section_number":"58.1-915","catch_line":"Petition of domiciliary state for accounting","url":"\/58.1-915\/","token":"58.1\/I\/9\/2\/58.1-915"},"3":{"id":"773989","structure_id":"1073","section_number":"58.1-916","catch_line":"Final accounting not granted without compliance","url":"\/58.1-916\/","token":"58.1\/I\/9\/2\/58.1-916"},"4":{"id":"790641","structure_id":"1073","section_number":"58.1-917","catch_line":"To what nonresident estates article applies","url":"\/58.1-917\/","token":"58.1\/I\/9\/2\/58.1-917"},"5":{"id":"765904","structure_id":"1073","section_number":"58.1-918","catch_line":"How article construed","url":"\/58.1-918\/","token":"58.1\/I\/9\/2\/58.1-918"},"6":{"id":"796681","structure_id":"1073","section_number":"58.1-919","catch_line":"Meaning of \"state.\"","url":"\/58.1-919\/","token":"58.1\/I\/9\/2\/58.1-919"}},"next_section":{"id":"773954","structure_id":"1073","section_number":"58.1-914","catch_line":"Notice to domiciliary state if proof not filed","url":"\/58.1-914\/","token":"58.1\/I\/9\/2\/58.1-914"},"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-913\/","references":[{"id":"773954","section_number":"58.1-914","catch_line":"Notice to domiciliary state if proof not filed","url":"\/58.1-914\/"}],"refers_to":false,"url":"\/58.1-913\/","token":"58.1\/I\/9\/2\/58.1-913","formats":{"txt":"\/58.1-913.txt","json":"\/58.1-913.json","xml":"\/58.1-913.xml"},"dublin_core":{"Title":"Proof of payment of death taxes to state of domicile","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-913","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nPROOF OF PAYMENT OF DEATH TAXES TO STATE OF DOMICILE (\u00a7 58.1-913)\n\nAt any time before the expiration of eighteen months after the qualification in\nthis Commonwealth of any executor of the will or administrator of the estate of\nany nonresident decedent, such executor or administrator shall file with the\nclerk of the court in which he qualified proof that all death taxes, together\nwith interest or penalties thereon, which are due to the state of domicile of\nsuch decedent, or to any political subdivision thereof, have been paid or\nsecured or that no such taxes, interest or penalties are due, unless it appears\nthat letters have been issued in the state of domicile. Such proof may be in the\nform of a certificate issued by the official or body charged with the\nadministration of the death tax laws of the domiciliary state.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-238.17, 58-238.18; 1978, c. 838; 1984, c. 675."}