                                 CODE OF VIRGINIA

TO WHAT NONRESIDENT ESTATES ARTICLE APPLIES (§ 58.1-917)

The provisions of this article shall apply to the estate of any nonresident
decedent if the laws of the state of his domicile contain a provision, of any
nature or however expressed, whereby this Commonwealth is given reasonable
assurance of the collection of its inheritance or death taxes, interest and
penalties, from the estates of decedents dying domiciled in this Commonwealth
when the estates of such decedents are being administered by the probate courts
of such other state, or if the state of domicile does not grant letters in
nonresident estates until after letters have been issued by the state of
domicile.

HISTORY: Code 1950, § 58-238.22; 1978, c. 838; 1984, c. 675.