{"data":{"id":"us-va/va.-code-58.1-900","jurisdiction":"us-va","citation":"Va. Code § 58.1-900","heading":"Title","body":"This chapter shall be known and may be cited as the \"Virginia Estate Tax Act.\"Code 1950, § 58-238.1; 1978, c. 838; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 9. VIRGINIA ESTATE TAX","Article 1. SUBSTANTIVE PROVISIONS GENERALLY"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-900/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"b1333bc8989e397badc47133b278c828846c635ca58d30c3343704c8e38d9506","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-817","next":"us-va/va.-code-58.1-901"},"notice":"GroundRules: Original legal text. Not legal advice."}