Chapter 9 Virginia Estate Tax

This chapter contains the following:
  • Article 1 Substantive Provisions Generally
  • Article 2 Payment of Death Taxes Due by Nonresident Decedents to Other States
  • Article 3 Interstate Compromise and Arbitration of Death Taxes
  • Article 4 Recapture Tax on Certain Use-Valuations
  • Article 5 Generation Skipping Transfers