                                 CODE OF VIRGINIA

DUTY OF RESIDENT REPRESENTATIVE OF A NONRESIDENT DECEDENT (§ 58.1-910)

A resident personal representative holding personal property of a deceased
nonresident subject to the tax shall deduct the tax or collect it from the
personal representative in the state of the decedent&#8217;s domicile and shall
not deliver such property to him or any other person until he has collected the
tax and paid the same into the state treasury. When the transfer of such
personal property is subject to a tax under the provisions of this chapter and
the personal representative in the state of domicile neglects or refuses to pay
the tax upon demand or if for any reason the tax is not paid within nine months
after the decedent&#8217;s death, the resident personal representative may, upon
such notice as the circuit court of the county or city where such resident
personal representative qualified may direct, be authorized to sell such
property or, if the same can be divided, such portion as may be necessary. He
shall then deduct the tax from the proceeds of such sale and account for the
balance, if any, in lieu of the property.

HISTORY: Code 1950, § 58-238.11; 1978, c. 838; 1984, c. 675.