                                 CODE OF VIRGINIA

RECORD OF PROCEEDINGS, AGREEMENT, ETC., TO BE FILED WITH TAXING AUTHORITIES (§
58.1-926)

The Tax Commissioner, the board or the executor or administrator of such
decedent shall file the determination of the board as to domicile, the record of
the board&#8217;s proceedings, and the agreement or a duplicate, made pursuant
to § 58.1-923, with the authority having jurisdiction to assess or determine
the death taxes in the state determined by the board to be the domicile of the
decedent and shall file copies of such documents with the authorities that would
have been empowered to assess or determine the death taxes in each of the other
states involved.

HISTORY: Code 1950, § 58-238.32; 1978, c. 838; 1984, c. 675.