                                 CODE OF VIRGINIA

FILING RETURNS; PAYMENT OF TAX DUE THEREON (§ 58.1-905)

A. The personal representative of every estate subject to the tax imposed by
this chapter who is required by the laws of the United States to file a federal
estate tax return shall file with the Department, on or before the date the
federal estate tax return is required to be filed: (i) a return for the tax due
under this chapter; and (ii) a copy of the federal estate tax return.

B. If the personal representative has obtained an extension of time for filing
the federal estate tax return or paying the federal estate tax or any portion
thereof, the filing required by subsection A or payment required by subsection C
shall be similarly extended until the end of the time period granted in the
federal extension. Upon obtaining an extension of time for filing the federal
estate tax return, or paying the federal estate tax or any portion thereof, the
personal representative shall provide the Department with a true copy of the
instrument providing for this extension.

C. The tax due under this chapter shall be paid by the personal representative
to the Department not later than the date specified under subsection A or B. If
such tax is paid pursuant to subsection B, interest, at a rate equal to the rate
of interest established pursuant to &#xA7; 58.1-15, shall be added for the
period between the date when such tax would have been due had no extension been
granted and the date of full payment.

D. Notwithstanding any other provision of this section, the extensions provided
to individual taxpayers under subdivisions 1 and 2 of subsections F and G of
&#xA7; 58.1-344 shall be applicable in the same manner to the tax imposed by
this chapter.

HISTORY: Code 1950, § 58-238.6; 1978, c. 838; 1984, c. 675; 1990, c. 700; 1991,
cc. 346, 361; 1996, c. 401.