{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-904.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-904.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-904.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-904.html"}],"law_id":59730,"edition_id":1,"section_id":59730,"structure_id":14010,"section_number":"58.1-904","catch_line":"Tax upon estates of alien decedents","history":"Code 1950, \u00a7 58-238.5; 1978, c. 838; 1984, c. 675.","full_text":"A\n\nA tax in an amount computed as provided in this section is imposed upon the transfer of real property and tangible personal property having an actual situs in the Commonwealth of Virginia and upon intangible personal property physically present within the Commonwealth of every person who at the time of death was not a resident of the United States.\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 decedent’s gross estate taxable by the United States wherever situated.B\n\nResident aliens of the United States shall be subject to the tax imposed by this chapter under § 58.1-903 when the decedent, at the time of death, was not a resident of Virginia but was a resident of the United States. A resident alien who, at the time of death, was a resident of Virginia and a resident of the United States shall be subject to the tax imposed by this chapter under § 58.1-902.C\n\nFor purposes of this section, stock in a corporation organized under the laws of the Commonwealth shall be deemed physically present within the Commonwealth.","order_by":null,"text":{"0":{"id":218740,"text":"A tax in an amount computed as provided in this section is imposed upon the transfer of real property and tangible personal property having an actual situs in the Commonwealth of Virginia and upon intangible personal property physically present within the Commonwealth of every person who at the time of death was not a resident of the United States.\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 decedent’s gross estate taxable by the United States wherever situated.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":218741,"text":"Resident aliens of the United States shall be subject to the tax imposed by this chapter under § 58.1-903 when the decedent, at the time of death, was not a resident of Virginia but was a resident of the United States. A resident alien who, at the time of death, was a resident of Virginia and a resident of the United States shall be subject to the tax imposed by this chapter under § 58.1-902.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":218742,"text":"For purposes of this section, stock in a corporation organized under the laws of the Commonwealth shall be deemed physically present within the Commonwealth.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-904\/","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":[{"id":77122,"section_number":"58.1-903","catch_line":"Tax on transfer of taxable estate of nonresidents; property of nonresident defined","order_by":null,"url":"\/58.1-903\/"}],"permalink":{"id":255113,"object_type":"law","relational_id":59730,"identifier":"58.1-904","token":"58.1\/I\/9\/1\/58.1-904","url":"\/58.1-904\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-904\/","token":"58.1\/I\/9\/1\/58.1-904","dublin_core":{"Title":"Tax upon estates of alien decedents","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-904","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 upon the transfer of real property and tangible personal property having an actual situs in the Commonwealth of Virginia and upon intangible personal property physically present within the Commonwealth of every person who at the time of death was not a resident<\/span> of the United States<\/span>.\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 decedent<\/span>’s gross estate<\/span> taxable by the United States<\/span> wherever situated. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Resident<\/span> aliens of the United States<\/span> shall be subject to the tax imposed by this chapter under § 58.1-903<\/a> when the decedent<\/span>, at the time of death, was not a resident<\/span> of Virginia but was a resident<\/span> of the United States<\/span>. A resident<\/span> alien who, at the time of death, was a resident<\/span> of Virginia and a resident<\/span> of the United States<\/span> shall be subject to the tax imposed by this chapter under § 58.1-902<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For purposes of this section, stock in a corporation organized under the laws<\/span> of the Commonwealth shall be deemed physically present within the Commonwealth. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX UPON ESTATES OF ALIEN DECEDENTS (\u00a7 58.1-904)\n\nA. A tax in an amount computed as provided in this section is imposed upon the\ntransfer of real property and tangible personal property having an actual situs\nin the Commonwealth of Virginia and upon intangible personal property physically\npresent within the Commonwealth of every person who at the time of death was not\na resident of the United States.\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 decedent’s gross estate taxable by the United States\nwherever situated.\n\nB. Resident aliens of the United States shall be subject to the tax imposed by\nthis chapter under § 58.1-903 when the decedent, at the time of death, was\nnot a resident of Virginia but was a resident of the United States. A resident\nalien who, at the time of death, was a resident of Virginia and a resident of\nthe United States shall be subject to the tax imposed by this chapter under\n§ 58.1-902.\n\nC. For purposes of this section, stock in a corporation organized under the laws\nof the Commonwealth shall be deemed physically present within the Commonwealth.\n\nHISTORY: Code 1950, \u00a7 58-238.5; 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}}