Virginia Decodedhttps://vacode.org37263258.1-918How article construed2026TaxationTaxes Administered by the Department of TaxationVirginia Estate TaxPayment of Death Taxes Due by Nonresident Decedents to Other States

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.

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