                                 CODE OF VIRGINIA

WHEN PENALTIES AND INTEREST NOT IMPOSED (§ 58.1-927)

In any case where it is determined by the board that the decedent died domiciled
in Virginia, interest or penalties, if otherwise imposed by law, for nonpayment
of death taxes shall not be imposed between the date of the agreement and of
filing the determination of the board as to domicile.

HISTORY: Code 1950, § 58-238.33; 1978, c. 838; 1984, c. 675.