CODE OF VIRGINIA

HOW ARTICLE CONSTRUED (§ 58.1-918)

The provisions of this article shall be liberally construed in order to ensure
that the state of domicile of any decedent shall receive any death taxes,
together with interest and penalties thereon, due to it.

HISTORY: Code 1950, § 58-238.23; 1978, c. 838; 1984, c. 675.