CODE OF VIRGINIA

DETERMINATION OF DOMICILE OF DECEDENT (§ 58.1-925)

The board shall determine the domicile of the decedent at the time of his death.
This determination shall be final for purposes of imposing and collecting death
taxes but for no other purpose.

HISTORY: Code 1950, § 58-238.30; 1978, c. 838; 1984, c. 675.