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