78679964.2-544Virginia Decodedhttps://vacode.org2016Wills, Trusts, And FiduciariesWills And Decedents' EstatesPersonal Representatives And Administration Of EstatesApportionment Of Estate Taxes.1994, c. 917, § 64.1-165.1; 2012, c. 614.http://law.lis.virginia.gov/vacode/64.2-544//64.2-544/64.2/II/5/7/64.2-544

section

A

AA1

Additional tax imposed upon disposition or cessation of qualified use by the qualified heir with respect to qualified use property under § 2032A;section

A

1

A1A12

Taxes on general power of appointment property includable in the estate of the testator or settlor under § 2041;section

A

2

A2A22

Taxes on qualified terminable interest property includable in the estate of the testator or settlor under § 2044;section

A

3

A3A32

Taxes payable under § 2056A, upon a taxable event with respect to a qualified domestic trust as defined in that section;section

A

4

A4A42

Any generation-skipping transfer tax under Chapter 13 except direct skips occurring at death for estates of decedents dying on or after July 1, 1994; andsection

A

5

A5A52

Taxes payable under § 4980A, on excess retirement accumulation.section

A

6

A6A62

Unless a contrary intention is manifest, such taxes shall be apportioned and charged to each item of funds or property generating them in the manner provided in this article.section

B

BB1

The reference in subsection A to any section or chapter is to the Internal Revenue Code of 1986, as amended, and shall be deemed to refer to any corresponding successor sections, chapters, or Code.section

C

CC1