                                 CODE OF VIRGINIA

DISPUTE AS TO DOMICILE; COMPROMISE AGREEMENT (§ 58.1-922)

When the Tax Commissioner claims that a decedent was domiciled in this
Commonwealth at the time of his death and the taxing authorities of other states
make a like claim on behalf of their states, the Commissioner may make a written
agreement of compromise with the other taxing authorities and the executor or
administrator of such decedent that a certain sum shall be accepted in full
satisfaction of any death taxes imposed by this Commonwealth, including any
interest or penalties to the date of signing of the agreement. The agreement
shall also fix the amount to be accepted by the other states in full
satisfaction of death taxes. The executor or administrator of such decedent is
hereby authorized to make such agreement. Unless the tax so agreed upon is paid
within sixty days after the signing of such agreement, interest or penalties
shall accrue upon the amount fixed in the agreement, but the time between the
decedent&#8217;s death and the signing of such agreement shall not be included
in computing the interest or penalties.

HISTORY: Code 1950, § 58-238.27; 1978, c. 838; 1984, c. 675.