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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>372636</law_id><section_number>58.1-922</section_number><catch_line>Dispute as to domicile; compromise agreement</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="2" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="9" identifier="9">Virginia Estate Tax</unit><unit label="article" level="4" order_by="3" identifier="3">Interstate Compromise and Arbitration of Death Taxes</unit></structure><text>
						<section><p>When the <span class="dictionary">Tax Commissioner</span> claims that a <span class="dictionary">decedent</span> was domiciled in this Commonwealth at the time of his death and the taxing authorities of other <span class="dictionary">states</span> make a like claim on behalf of their <span class="dictionary">states</span>, the Commissioner may make a written agreement of compromise with the other taxing authorities and the executor or administrator of such <span class="dictionary">decedent</span> that a certain sum shall be accepted in full satisfaction of any death taxes imposed by this Commonwealth, including any interest or penalties to the date of signing of the agreement. The agreement shall also fix the amount to be accepted by the other <span class="dictionary">states</span> in full satisfaction of death taxes. The executor or administrator of such <span class="dictionary">decedent</span> is hereby authorized to make such agreement. Unless the tax so agreed upon is paid within sixty days after the signing of such agreement, interest or penalties shall accrue upon the amount fixed in the agreement, but the time between the <span class="dictionary">decedent</span>&#x2019;s death and the signing of such agreement shall not be included in computing the interest or penalties.</p></section></text><history>Code 1950, &#xA7; 58-238.27; 1978, c. 838; 1984, c. 675.</history><metadata></metadata></law>
