{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-901.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-901.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-901.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-901.html"}],"law_id":70006,"edition_id":1,"section_id":70006,"structure_id":14010,"section_number":"58.1-901","catch_line":"Definitions","history":"Code 1950, \u00a7 58-238.2; 1978, c. 838; 1981, c. 94; 1984, c. 675; 2006, Sp. Sess. I, cc. 4, 5.","full_text":"As used in this chapter, unless the context clearly shows otherwise, the term or phrase:\n\t\t“Decedent” means a deceased person.\n\t\t“Federal credit” means the maximum amount of the credit for state death taxes allowable by \u00a7 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered, or successor provision, in respect to a decedent’s taxable estate. The term “maximum amount” shall be construed as to take full advantage of such credit as the laws of the United States may allow.\n\t\t“Gross estate” means “gross estate” as defined in \u00a7 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered, or the successor provision of the laws of the United States.\n\t\t“Nonresident” means a decedent who was domiciled outside of the Commonwealth of Virginia at his death.\n\t\t“Personal representative” means the personal representative of the estate of the decedent, appointed, qualified and acting within the Commonwealth, or, if there is no personal representative appointed, qualified and acting within the Commonwealth, then any person in actual or constructive possession of the Virginia gross estate of the decedent.\n\t\t“Resident” means a decedent who was domiciled in the Commonwealth of Virginia at his death.\n\t\t“State” means any state, territory or possession of the United States and the District of Columbia.\n\t\t“Taxable estate” means “taxable estate” as defined in \u00a7 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered, or the successor provision of the laws of the United States.\n\t\t“Value” means “value” as finally determined for federal estate tax purposes under the laws of the United States relating to federal estate taxes.\n\t\tAny reference in this chapter to the laws of the United States relating to federal estate and gift taxes means the provisions of the Internal Revenue Code of 1954, and amendments thereto, and other provisions of the laws of the United States relating to federal estate and gift taxes, as the same may be or become effective at any time or from time to time.","order_by":null,"text":{"0":{"id":252921,"text":"As used in this chapter, unless the context clearly shows otherwise, the term or phrase:\n\t\t“Decedent” means a deceased person.\n\t\t“Federal credit” means the maximum amount of the credit for state death taxes allowable by \u00a7 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered, or successor provision, in respect to a decedent’s taxable estate. The term “maximum amount” shall be construed as to take full advantage of such credit as the laws of the United States may allow.\n\t\t“Gross estate” means “gross estate” as defined in \u00a7 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered, or the successor provision of the laws of the United States.\n\t\t“Nonresident” means a decedent who was domiciled outside of the Commonwealth of Virginia at his death.\n\t\t“Personal representative” means the personal representative of the estate of the decedent, appointed, qualified and acting within the Commonwealth, or, if there is no personal representative appointed, qualified and acting within the Commonwealth, then any person in actual or constructive possession of the Virginia gross estate of the decedent.\n\t\t“Resident” means a decedent who was domiciled in the Commonwealth of Virginia at his death.\n\t\t“State” means any state, territory or possession of the United States and the District of Columbia.\n\t\t“Taxable estate” means “taxable estate” as defined in \u00a7 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered, or the successor provision of the laws of the United States.\n\t\t“Value” means “value” as finally determined for federal estate tax purposes under the laws of the United States relating to federal estate taxes.\n\t\tAny reference in this chapter to the laws of the United States relating to federal estate and gift taxes means the provisions of the Internal Revenue Code of 1954, and amendments thereto, and other provisions of the laws of the United States relating to federal estate and gift taxes, as the same may be or become effective at any time or from time to time.","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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-901\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1981, chapter 94; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":255101,"object_type":"law","relational_id":70006,"identifier":"58.1-901","token":"58.1\/I\/9\/1\/58.1-901","url":"\/58.1-901\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-901\/","token":"58.1\/I\/9\/1\/58.1-901","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-901","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context clearly shows otherwise, the term or phrase:\n\t\t“Decedent<\/span>” means a deceased person.\n\t\t“Federal credit<\/span>” means the maximum amount<\/span> of the credit for state<\/span> death taxes allowable by \u00a7 2011 of the United States<\/span> Internal Revenue Code of 1954, as amended or renumbered, or successor provision, in respect to a decedent<\/span>’s taxable estate<\/span>. The term “maximum amount<\/span>” shall be construed as to take full advantage of such credit as the laws<\/span> of the United States<\/span> may allow.\n\t\t“Gross estate<\/span>” means “gross estate<\/span>” as defined in \u00a7 2031 of the United States<\/span> Internal Revenue Code of 1954, as amended or renumbered, or the successor provision of the laws<\/span> of the United States<\/span>.\n\t\t“Nonresident<\/span>” means a decedent<\/span> who was domiciled outside of the Commonwealth of Virginia at his death.\n\t\t“Personal representative<\/span>” means the personal representative<\/span> of the estate of the decedent<\/span>, appointed, qualified and acting within the Commonwealth, or, if there is no personal representative<\/span> appointed, qualified and acting within the Commonwealth, then any person in actual or constructive possession<\/span> of the Virginia gross estate<\/span> of the decedent<\/span>.\n\t\t“Resident<\/span>” means a decedent<\/span> who was domiciled in the Commonwealth of Virginia at his death.\n\t\t“State<\/span>” means any state<\/span>, territory or possession<\/span> of the United States<\/span> and the District of Columbia.\n\t\t“Taxable estate<\/span>” means “taxable estate<\/span>” as defined in \u00a7 2051 of the United States<\/span> Internal Revenue Code of 1954, as amended or renumbered, or the successor provision of the laws<\/span> of the United States<\/span>.\n\t\t“Value<\/span>” means “value<\/span>” as finally determined for federal estate tax purposes under the laws<\/span> of the United States<\/span> relating to federal estate taxes.\n\t\tAny reference in this chapter to the laws<\/span> of the United States<\/span> relating to federal estate and gift taxes means the provisions of the Internal Revenue Code of 1954, and amendments thereto, and other provisions of the laws<\/span> of the United States<\/span> relating to federal estate and gift taxes, as the same may be or become effective at any time or from time to time.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-901)\n\nAs used in this chapter, unless the context clearly shows otherwise, the term or\nphrase:\n\t\t“Decedent” means a deceased person.\n\t\t“Federal credit” means the maximum amount of the credit for state\ndeath taxes allowable by \u00a7 2011 of the United States Internal Revenue Code of\n1954, as amended or renumbered, or successor provision, in respect to a\ndecedent’s taxable estate. The term “maximum amount” shall be\nconstrued as to take full advantage of such credit as the laws of the United\nStates may allow.\n\t\t“Gross estate” means “gross estate” as defined in \u00a7\n2031 of the United States Internal Revenue Code of 1954, as amended or\nrenumbered, or the successor provision of the laws of the United States.\n\t\t“Nonresident” means a decedent who was domiciled outside of the\nCommonwealth of Virginia at his death.\n\t\t“Personal representative” means the personal representative of the\nestate of the decedent, appointed, qualified and acting within the Commonwealth,\nor, if there is no personal representative appointed, qualified and acting\nwithin the Commonwealth, then any person in actual or constructive possession of\nthe Virginia gross estate of the decedent.\n\t\t“Resident” means a decedent who was domiciled in the Commonwealth\nof Virginia at his death.\n\t\t“State” means any state, territory or possession of the United\nStates and the District of Columbia.\n\t\t“Taxable estate” means “taxable estate” as defined in\n\u00a7 2051 of the United States Internal Revenue Code of 1954, as amended or\nrenumbered, or the successor provision of the laws of the United States.\n\t\t“Value” means “value” as finally determined for\nfederal estate tax purposes under the laws of the United States relating to\nfederal estate taxes.\n\t\tAny reference in this chapter to the laws of the United States relating to\nfederal estate and gift taxes means the provisions of the Internal Revenue Code\nof 1954, and amendments thereto, and other provisions of the laws of the United\nStates relating to federal estate and gift taxes, as the same may be or become\neffective at any time or from time to time.\n\nHISTORY: Code 1950, \u00a7 58-238.2; 1978, c. 838; 1981, c. 94; 1984, c. 675; 2006,\nSp. Sess. I, cc. 4, 5.","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}}