58.1-913 - Proof of payment of death taxes to state of domicile.

§ 58.1-913. Proof of payment of death taxes to state of domicile.

At any time before the expiration of eighteen months after the qualificationin this Commonwealth of any executor of the will or administrator of theestate of any nonresident decedent, such executor or administrator shall filewith the clerk of the court in which he qualified proof that all death taxes,together with interest or penalties thereon, which are due to the state ofdomicile of such decedent, or to any political subdivision thereof, have beenpaid or secured or that no such taxes, interest or penalties are due, unlessit appears that letters have been issued in the state of domicile. Such proofmay be in the form of a certificate issued by the official or body chargedwith the administration of the death tax laws of the domiciliary state.

(Code 1950, §§ 58-238.17, 58-238.18; 1978, c. 838; 1984, c. 675.)