{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-937.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-937.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-937.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-937.html"}],"law_id":71058,"edition_id":1,"section_id":71058,"structure_id":14603,"section_number":"58.1-937","catch_line":"Filing of return; payment of tax","history":"Code 1950, \u00a7 58-238.37; 1979, c. 559; 1984, c. 675.","full_text":"A\n\nEvery person required to file a return reporting a generation skipping transfer under applicable federal statutes and regulations shall file a return with the Department on or before the last day prescribed for filing the federal return. For purposes of this article the requirements for filing a return shall be satisfied by filing a duplicate copy of the federal return.B\n\nThe tax imposed by this section shall be due upon a taxable distribution or taxable termination as determined under applicable provisions of the federal generation skipping transfer tax. The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this article. Such tax shall be paid to the Department on or before the last day allowed for filing a return hereunder. Interest computed as provided in § 58.1-15 shall accrue on the amount of unpaid tax from the day after such last day until paid.","order_by":null,"text":{"0":{"id":256193,"text":"Every person required to file a return reporting a generation skipping transfer under applicable federal statutes and regulations shall file a return with the Department on or before the last day prescribed for filing the federal return. For purposes of this article the requirements for filing a return shall be satisfied by filing a duplicate copy of the federal return.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":256194,"text":"The tax imposed by this section shall be due upon a taxable distribution or taxable termination as determined under applicable provisions of the federal generation skipping transfer tax. The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this article. Such tax shall be paid to the Department on or before the last day allowed for filing a return hereunder. Interest computed as provided in § 58.1-15 shall accrue on the amount of unpaid tax from the day after such last day until paid.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14603,"edition_id":1,"name":"Generation Skipping Transfers","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":14009,"metadata":{},"date_created":"2026-06-26 03:48:50","date_modified":"2026-06-26 03:48:50","permalink":{"id":255243,"object_type":"structure","relational_id":14603,"identifier":"5","token":"58.1\/I\/9\/5","url":"\/58.1\/I\/9\/5\/","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":56112,"structure_id":14603,"section_number":"58.1-935","catch_line":"Definitions","url":"\/58.1-935\/","token":"58.1\/I\/9\/5\/58.1-935","metadata":false},{"id":87399,"structure_id":14603,"section_number":"58.1-936","catch_line":"Imposition of tax","url":"\/58.1-936\/","token":"58.1\/I\/9\/5\/58.1-936","metadata":false},{"id":71058,"structure_id":14603,"section_number":"58.1-937","catch_line":"Filing of return; payment of tax","url":"\/58.1-937\/","token":"58.1\/I\/9\/5\/58.1-937","metadata":false},{"id":59940,"structure_id":14603,"section_number":"58.1-938","catch_line":"Amended return; additional tax","url":"\/58.1-938\/","token":"58.1\/I\/9\/5\/58.1-938","metadata":false}],"previous_section":{"id":87399,"structure_id":14603,"section_number":"58.1-936","catch_line":"Imposition of tax","url":"\/58.1-936\/","token":"58.1\/I\/9\/5\/58.1-936","metadata":false},"next_section":{"id":59940,"structure_id":14603,"section_number":"58.1-938","catch_line":"Amended return; additional tax","url":"\/58.1-938\/","token":"58.1\/I\/9\/5\/58.1-938","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-937\/","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 1979, chapter 559; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":77006,"section_number":"58.1-15","catch_line":"Rate of interest","order_by":null,"url":"\/58.1-15\/"}],"permalink":{"id":255253,"object_type":"law","relational_id":71058,"identifier":"58.1-937","token":"58.1\/I\/9\/5\/58.1-937","url":"\/58.1-937\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-937\/","token":"58.1\/I\/9\/5\/58.1-937","dublin_core":{"Title":"Filing of return; payment of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-937","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every person required to file a return reporting a generation skipping transfer under applicable federal statutes<\/span> and regulations shall file a return with the Department<\/span> on or before the last day prescribed for filing the federal return. For purposes of this article the requirements for filing a return shall be satisfied by filing a duplicate copy of the federal return. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax imposed by this section shall be due upon a taxable distribution or taxable termination as determined under applicable provisions of the federal generation skipping transfer tax. The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this article. Such tax shall be paid to the Department<\/span> on or before the last day allowed for filing a return hereunder. Interest computed as provided in § 58.1-15<\/a> shall accrue on the amount of unpaid tax from the day after such last day until paid. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFILING OF RETURN; PAYMENT OF TAX (\u00a7 58.1-937)\n\nA. Every person required to file a return reporting a generation skipping\ntransfer under applicable federal statutes and regulations shall file a return\nwith the Department on or before the last day prescribed for filing the federal\nreturn. For purposes of this article the requirements for filing a return shall\nbe satisfied by filing a duplicate copy of the federal return.\n\nB. The tax imposed by this section shall be due upon a taxable distribution or\ntaxable termination as determined under applicable provisions of the federal\ngeneration skipping transfer tax. The person liable for payment of the federal\ngeneration skipping transfer tax shall be liable for the tax imposed by this\narticle. Such tax shall be paid to the Department on or before the last day\nallowed for filing a return hereunder. Interest computed as provided in §\n58.1-15 shall accrue on the amount of unpaid tax from the day after such last\nday until paid.\n\nHISTORY: Code 1950, \u00a7 58-238.37; 1979, c. 559; 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}}