{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-918.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-918.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-918.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-918.html"}],"law_id":372632,"edition_id":2,"section_id":372632,"structure_id":53006,"section_number":"58.1-918","catch_line":"How article construed","history":"Code 1950, \u00a7 58-238.23; 1978, c. 838; 1984, c. 675.","full_text":"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.\n\n","order_by":null,"text":{"0":{"id":1389743,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53006,"edition_id":2,"name":"Payment of Death Taxes Due by Nonresident Decedents to Other States","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":53004,"metadata":{"child_laws":7,"child_structures":0},"date_created":"2026-08-02 03:09:47","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482151,"object_type":"structure","relational_id":53006,"identifier":"2","token":"58.1\/I\/9\/2","url":"\/58.1\/I\/9\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53004,"edition_id":2,"name":"Virginia Estate Tax","identifier":"9","label":"chapter","depth":3,"order_by":9,"parent_id":52818,"metadata":{"child_laws":39,"child_structures":5},"date_created":"2026-08-02 03:09:45","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482095,"object_type":"structure","relational_id":53004,"identifier":"9","token":"58.1\/I\/9","url":"\/58.1\/I\/9\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372627,"structure_id":53006,"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","metadata":false},{"id":372628,"structure_id":53006,"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},{"id":372629,"structure_id":53006,"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","metadata":false},{"id":372630,"structure_id":53006,"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","metadata":false},{"id":372631,"structure_id":53006,"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","metadata":false},{"id":372632,"structure_id":53006,"section_number":"58.1-918","catch_line":"How article construed","url":"\/58.1-918\/","token":"58.1\/I\/9\/2\/58.1-918","metadata":false},{"id":372633,"structure_id":53006,"section_number":"58.1-919","catch_line":"Meaning of \"state.\"","url":"\/58.1-919\/","token":"58.1\/I\/9\/2\/58.1-919","metadata":false}],"previous_section":{"id":372631,"structure_id":53006,"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","metadata":false},"next_section":{"id":372633,"structure_id":53006,"section_number":"58.1-919","catch_line":"Meaning of \"state.\"","url":"\/58.1-919\/","token":"58.1\/I\/9\/2\/58.1-919","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-918\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1978, chapter 838; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1482173,"object_type":"law","relational_id":372632,"identifier":"58.1-918","token":"58.1\/I\/9\/2\/58.1-918","url":"\/58.1-918\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-918\/","token":"58.1\/I\/9\/2\/58.1-918","dublin_core":{"Title":"How article construed","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-918","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The provisions of this article shall be liberally construed in <span class=\"dictionary\">order<\/span> to ensure that the <span class=\"dictionary\">state<\/span> of domicile of any <span class=\"dictionary\">decedent<\/span> shall receive any death taxes, together with interest and penalties thereon, due to it.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nHOW ARTICLE CONSTRUED (\u00a7 58.1-918)\n\nThe provisions of this article shall be liberally construed in order to ensure\nthat the state of domicile of any decedent shall receive any death taxes,\ntogether with interest and penalties thereon, due to it.\n\nHISTORY: Code 1950, \u00a7 58-238.23; 1978, c. 838; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}