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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>62786</law_id><section_number>58.1-907</section_number><catch_line>Certification of payment by Department</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="9">Virginia Estate Tax</unit><unit label="article" level="4" order_by="1" identifier="1">Substantive Provisions Generally</unit></structure><text>
						<section><p>Upon the payment of the estate tax, or if no tax is due pursuant to a filing under &#xA7;&#xA0;<a class="law" title="Filing returns; payment of tax due thereon" href="/58.1-905/">58.1-905</a> or &#xA7;&#xA0;<a class="law" title="Amended returns" href="/58.1-906/">58.1-906</a>, upon the ascertainment of that <span class="dictionary">fact</span>, the <span class="dictionary">Department</span> shall certify such <span class="dictionary">fact</span> to the <span class="dictionary">personal representative</span>.</p></section></text><history>Code 1950, &#xA7; 58-238.8; 1978, c. 838; 1984, c. 675.</history><metadata></metadata></law>
