{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-900.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-900.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-900.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-900.html"}],"law_id":78954,"edition_id":1,"section_id":78954,"structure_id":14010,"section_number":"58.1-900","catch_line":"Title","history":"Code 1950, \u00a7 58-238.1; 1978, c. 838; 1984, c. 675.","full_text":"This chapter shall be known and may be cited as the &#8220;Virginia Estate Tax Act.&#8221;","order_by":null,"text":{"0":{"id":282795,"text":"This chapter shall be known and may be cited as the &#8220;Virginia Estate Tax Act.&#8221;","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14010,"edition_id":1,"name":"Substantive Provisions Generally","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14009,"metadata":{},"date_created":"2026-06-26 03:46:36","date_modified":"2026-06-26 03:46:36","permalink":{"id":255095,"object_type":"structure","relational_id":14010,"identifier":"1","token":"58.1\/I\/9\/1","url":"\/58.1\/I\/9\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14009,"edition_id":1,"name":"Virginia Estate Tax","identifier":"9","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:46:36","date_modified":"2026-06-26 03:46:36","permalink":{"id":255093,"object_type":"structure","relational_id":14009,"identifier":"9","token":"58.1\/I\/9","url":"\/58.1\/I\/9\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":78954,"structure_id":14010,"section_number":"58.1-900","catch_line":"Title","url":"\/58.1-900\/","token":"58.1\/I\/9\/1\/58.1-900","metadata":false},{"id":70006,"structure_id":14010,"section_number":"58.1-901","catch_line":"Definitions","url":"\/58.1-901\/","token":"58.1\/I\/9\/1\/58.1-901","metadata":false},{"id":84407,"structure_id":14010,"section_number":"58.1-902","catch_line":"Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined","url":"\/58.1-902\/","token":"58.1\/I\/9\/1\/58.1-902","metadata":false},{"id":77122,"structure_id":14010,"section_number":"58.1-903","catch_line":"Tax on transfer of taxable estate of nonresidents; property of nonresident defined","url":"\/58.1-903\/","token":"58.1\/I\/9\/1\/58.1-903","metadata":false},{"id":59730,"structure_id":14010,"section_number":"58.1-904","catch_line":"Tax upon estates of alien decedents","url":"\/58.1-904\/","token":"58.1\/I\/9\/1\/58.1-904","metadata":false},{"id":85661,"structure_id":14010,"section_number":"58.1-905","catch_line":"Filing returns; payment of tax due thereon","url":"\/58.1-905\/","token":"58.1\/I\/9\/1\/58.1-905","metadata":false},{"id":74898,"structure_id":14010,"section_number":"58.1-906","catch_line":"Amended returns","url":"\/58.1-906\/","token":"58.1\/I\/9\/1\/58.1-906","metadata":false},{"id":62786,"structure_id":14010,"section_number":"58.1-907","catch_line":"Certification of payment by Department","url":"\/58.1-907\/","token":"58.1\/I\/9\/1\/58.1-907","metadata":false},{"id":85730,"structure_id":14010,"section_number":"58.1-908","catch_line":"Nonpayment of tax; lien for unpaid taxes; certificate of release from lien","url":"\/58.1-908\/","token":"58.1\/I\/9\/1\/58.1-908","metadata":false},{"id":61802,"structure_id":14010,"section_number":"58.1-909","catch_line":"Liability of personal representative","url":"\/58.1-909\/","token":"58.1\/I\/9\/1\/58.1-909","metadata":false},{"id":83693,"structure_id":14010,"section_number":"58.1-910","catch_line":"Duty of resident representative of a nonresident decedent","url":"\/58.1-910\/","token":"58.1\/I\/9\/1\/58.1-910","metadata":false},{"id":67333,"structure_id":14010,"section_number":"58.1-911","catch_line":"Final account","url":"\/58.1-911\/","token":"58.1\/I\/9\/1\/58.1-911","metadata":false},{"id":55099,"structure_id":14010,"section_number":"58.1-912","catch_line":"Deposit of funds","url":"\/58.1-912\/","token":"58.1\/I\/9\/1\/58.1-912","metadata":false}],"next_section":{"id":70006,"structure_id":14010,"section_number":"58.1-901","catch_line":"Definitions","url":"\/58.1-901\/","token":"58.1\/I\/9\/1\/58.1-901","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-900\/","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":255097,"object_type":"law","relational_id":78954,"identifier":"58.1-900","token":"58.1\/I\/9\/1\/58.1-900","url":"\/58.1-900\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-900\/","token":"58.1\/I\/9\/1\/58.1-900","dublin_core":{"Title":"Title","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-900","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>This chapter shall be known and may be cited as the &#8220;Virginia Estate Tax Act.&#8221;<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTITLE (\u00a7 58.1-900)\n\nThis chapter shall be known and may be cited as the &#8220;Virginia Estate Tax\nAct.&#8221;\n\nHISTORY: Code 1950, \u00a7 58-238.1; 1978, c. 838; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}