{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-903.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-903.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-903.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-903.html"}],"law_id":77122,"edition_id":1,"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","history":"Code 1950, \u00a7 58-238.4; 1978, c. 838; 1984, c. 675.","full_text":"A\n\nA tax in an amount computed as provided in this section is imposed on the transfer of every nonresident’s taxable estate located in the Commonwealth of Virginia.\n\t\t\tThe tax shall be 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 Virginia has jurisdiction for estate tax purposes and the denominator of which is the value of the decedent’s gross estate.B\n\nFor purposes of this section, property located in the Commonwealth of Virginia which is taxable to a nonresident shall include:1\n\nReal property and real property interests located in the Commonwealth of Virginia including mineral interests, royalties, production payments, leasehold interests, or working interests in oil, gas, coal, or any other minerals; and2\n\nTangible personal property having an actual situs in the Commonwealth of Virginia.","order_by":null,"text":{"0":{"id":276676,"text":"A tax in an amount computed as provided in this section is imposed on the transfer of every nonresident’s taxable estate located in the Commonwealth of Virginia.\n\t\t\tThe tax shall be 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 Virginia has jurisdiction for estate tax purposes and the denominator of which is the value of the decedent’s gross estate.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":276677,"text":"For purposes of this section, property located in the Commonwealth of Virginia which is taxable to a nonresident shall include:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":276678,"text":"Real property and real property interests located in the Commonwealth of Virginia including mineral interests, royalties, production payments, leasehold interests, or working interests in oil, gas, coal, or any other minerals; and","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":276679,"text":"Tangible personal property having an actual situs in the Commonwealth of Virginia.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-903\/","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":[{"id":59730,"section_number":"58.1-904","catch_line":"Tax upon estates of alien decedents","order_by":null,"url":"\/58.1-904\/"}],"refers_to":false,"permalink":{"id":255109,"object_type":"law","relational_id":77122,"identifier":"58.1-903","token":"58.1\/I\/9\/1\/58.1-903","url":"\/58.1-903\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-903\/","token":"58.1\/I\/9\/1\/58.1-903","dublin_core":{"Title":"Tax on transfer of taxable estate of nonresidents; property of nonresident defined","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-903","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A tax in an amount computed as provided in this section is imposed on the transfer of every nonresident<\/span>’s taxable estate<\/span> located in the Commonwealth of Virginia.\n\t\t\tThe tax shall be 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 Virginia has jurisdiction<\/span> for estate tax purposes 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

B.<\/span> For purposes of this section, property located in the Commonwealth of Virginia which is taxable to a nonresident<\/span> shall include: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Real property and real property interests located in the Commonwealth of Virginia including mineral interests, royalties, production payments, leasehold interests, or working interests in oil, gas, coal, or any other minerals; and <\/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. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX ON TRANSFER OF TAXABLE ESTATE OF NONRESIDENTS; PROPERTY OF NONRESIDENT\nDEFINED (\u00a7 58.1-903)\n\nA. A tax in an amount computed as provided in this section is imposed on the\ntransfer of every nonresident’s taxable estate located in the Commonwealth\nof Virginia.\n\t\t\tThe tax shall be an amount computed by multiplying the federal credit by a\nfraction, the numerator of which is the value of that part of the gross estate\nover which Virginia has jurisdiction for estate tax purposes and the denominator\nof which is the value of the decedent’s gross estate.\n\nB. For purposes of this section, property located in the Commonwealth of\nVirginia which is taxable to a nonresident shall include:\n\n 1. Real property and real property interests located in the Commonwealth of\n Virginia including mineral interests, royalties, production payments,\n leasehold interests, or working interests in oil, gas, coal, or any other\n minerals; and\n\n 2. Tangible personal property having an actual situs in the Commonwealth of\n Virginia.\n\nHISTORY: Code 1950, \u00a7 58-238.4; 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}}