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Code of Virginia

Article 1

Substantive Provisions Generally

58.1-900Title 58.1-901Definitions 58.1-902Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined 58.1-903Tax on transfer of taxable estate of nonresidents; property of nonresident defined 58.1-904Tax upon estates of alien decedents 58.1-905Filing returns; payment of tax due thereon 58.1-906Amended returns 58.1-907Certification of payment by Department 58.1-908Nonpayment of tax; lien for unpaid taxes; certificate of release from lien 58.1-909Liability of personal representative 58.1-910Duty of resident representative of a nonresident decedent 58.1-911Final account 58.1-912Deposit of funds