{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-902.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-902.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-902.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-902.html"}],"law_id":84407,"edition_id":1,"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","history":"Code 1950, \u00a7 58-238.3; 1978, c. 838; 1984, c. 675.","full_text":"A\n\nA tax in the amount of the federal credit is imposed on the transfer of the taxable estate of every resident, subject, where applicable, to the credit provided for in subsection B.B\n\nIf the real and tangible personal property of a resident is located outside of the Commonwealth and is subject to a death tax imposed by another state for which a credit is allowed under \u00a7 2011 of the Internal Revenue Code of 1954, as amended or renumbered, or the successor provision of the laws of the United States relating to federal estate taxes, the amount of tax due under this section shall be credited with the lesser of:1\n\nThe amount of the death tax paid the other state and credited against the federal estate tax; or2\n\nAn amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which another state or states have jurisdiction to the same extent to which Virginia would exert jurisdiction under this chapter with respect to the residents of such other state or states and the denominator of which is the value of the decedent’s gross estate.C\n\nProperty of a resident includes:1\n\nReal property situated in the Commonwealth of Virginia;2\n\nTangible personal property having an actual situs in the Commonwealth of Virginia; and3\n\nIntangible personal property owned by the resident regardless of where it is located.","order_by":null,"text":{"0":{"id":302535,"text":"A tax in the amount of the federal credit is imposed on the transfer of the taxable estate of every resident, subject, where applicable, to the credit provided for in subsection B.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":302536,"text":"If the real and tangible personal property of a resident is located outside of the Commonwealth and is subject to a death tax imposed by another state for which a credit is allowed under \u00a7 2011 of the Internal Revenue Code of 1954, as amended or renumbered, or the successor provision of the laws of the United States relating to federal estate taxes, the amount of tax due under this section shall be credited with the lesser of:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":302537,"text":"The amount of the death tax paid the other state and credited against the federal estate tax; or","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":302538,"text":"An amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which another state or states have jurisdiction to the same extent to which Virginia would exert jurisdiction under this chapter with respect to the residents of such other state or states and the denominator of which is the value of the decedent’s gross estate.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"4":{"id":302539,"text":"Property of a resident includes:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"C1"},"5":{"id":302540,"text":"Real property situated in the Commonwealth of Virginia;","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"6":{"id":302541,"text":"Tangible personal property having an actual situs in the Commonwealth of Virginia; and","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"7":{"id":302542,"text":"Intangible personal property owned by the resident regardless of where it is located.","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-902\/","history_text":"

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":255105,"object_type":"law","relational_id":84407,"identifier":"58.1-902","token":"58.1\/I\/9\/1\/58.1-902","url":"\/58.1-902\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-902\/","token":"58.1\/I\/9\/1\/58.1-902","dublin_core":{"Title":"Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-902","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A tax in the amount of the federal credit<\/span> is imposed on the transfer of the taxable estate<\/span> of every resident<\/span>, subject, where applicable, to the credit provided for in subsection B. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the real and tangible personal property of a resident<\/span> is located outside of the Commonwealth and is subject to a death tax imposed by another state<\/span> for which a credit is allowed under \u00a7 2011 of the Internal Revenue Code of 1954, as amended or renumbered, or the successor provision of the laws<\/span> of the United States<\/span> relating to federal estate taxes, the amount of tax due under this section shall be credited with the lesser of: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The amount of the death tax paid the other state<\/span> and credited against the federal estate tax; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> An amount computed by multiplying the federal credit<\/span> by a fraction, the numerator of which is the value<\/span> of that part of the gross estate<\/span> over which another state<\/span> or states<\/span> have jurisdiction<\/span> to the same extent to which Virginia would exert jurisdiction<\/span> under this chapter with respect to the residents<\/span> of such other state<\/span> or states<\/span> and the denominator of which is the value<\/span> of the decedent<\/span>’s gross estate<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Property of a resident<\/span> includes: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Real property situated in the Commonwealth of Virginia; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Tangible personal property having an actual situs in the Commonwealth of Virginia; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Intangible personal property owned by the resident<\/span> regardless of where it is located. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX ON TRANSFER OF TAXABLE ESTATE OF RESIDENTS; AMOUNTS; CREDIT; PROPERTY OF\nRESIDENT DEFINED (\u00a7 58.1-902)\n\nA. A tax in the amount of the federal credit is imposed on the transfer of the\ntaxable estate of every resident, subject, where applicable, to the credit\nprovided for in subsection B.\n\nB. If the real and tangible personal property of a resident is located outside\nof the Commonwealth and is subject to a death tax imposed by another state for\nwhich a credit is allowed under \u00a7 2011 of the Internal Revenue Code of 1954, as\namended or renumbered, or the successor provision of the laws of the United\nStates relating to federal estate taxes, the amount of tax due under this\nsection shall be credited with the lesser of:\n\n 1. The amount of the death tax paid the other state and credited against the\n federal estate tax; or\n\n 2. An amount computed by multiplying the federal credit by a fraction, the\n numerator of which is the value of that part of the gross estate over which\n another state or states have jurisdiction to the same extent to which Virginia\n would exert jurisdiction under this chapter with respect to the residents of\n such other state or states and the denominator of which is the value of the\n decedent’s gross estate.\n\nC. Property of a resident includes:\n\n 1. Real property situated in the Commonwealth of Virginia;\n\n 2. Tangible personal property having an actual situs in the Commonwealth of\n Virginia; and\n\n 3. Intangible personal property owned by the resident regardless of where it\n is located.\n\nHISTORY: Code 1950, \u00a7 58-238.3; 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}}