Article 1: Substantive Provisions Generally

This article is comprised of the following sections:

§58.1-900 Title
§58.1-901 Definitions
§58.1-902 Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined
§58.1-903 Tax on transfer of taxable estate of nonresidents; property of nonresident defined
§58.1-904 Tax upon estates of alien decedents
§58.1-905 Filing returns; payment of tax due thereon
§58.1-906 Amended returns
§58.1-907 Certification of payment by Department
§58.1-908 Nonpayment of tax; lien for unpaid taxes; certificate of release from lien
§58.1-909 Liability of personal representative
§58.1-910 Duty of resident representative of a nonresident decedent
§58.1-911 Final account
§58.1-912 Deposit of funds
