Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-927: When penalties and interest not imposed

Where this section sits in the code

Title 58.1. TAXATION
Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
Chapter 9. VIRGINIA ESTATE TAX
Article 3. INTERSTATE COMPROMISE AND ARBITRATION OF DEATH TAXES

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

Collected 2026-09-04T15:17:44Z. Source file · JSON

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