                                 CODE OF VIRGINIA

PROOF OF PAYMENT OF DEATH TAXES TO STATE OF DOMICILE (§ 58.1-913)

At any time before the expiration of eighteen months after the qualification in
this Commonwealth of any executor of the will or administrator of the estate of
any nonresident decedent, such executor or administrator shall file with the
clerk of the court in which he qualified proof that all death taxes, together
with interest or penalties thereon, which are due to the state of domicile of
such decedent, or to any political subdivision thereof, have been paid or
secured or that no such taxes, interest or penalties are due, unless it appears
that letters have been issued in the state of domicile. Such proof may be in the
form of a certificate issued by the official or body charged with the
administration of the death tax laws of the domiciliary state.

HISTORY: Code 1950, §§ 58-238.17, 58-238.18; 1978, c. 838; 1984, c. 675.