58.1-917 - To what nonresident estates article applies.

§ 58.1-917. To what nonresident estates article applies.

The provisions of this article shall apply to the estate of any nonresidentdecedent if the laws of the state of his domicile contain a provision, of anynature or however expressed, whereby this Commonwealth is given reasonableassurance of the collection of its inheritance or death taxes, interest andpenalties, from the estates of decedents dying domiciled in this Commonwealthwhen the estates of such decedents are being administered by the probatecourts of such other state, or if the state of domicile does not grantletters in nonresident estates until after letters have been issued by thestate of domicile.

(Code 1950, § 58-238.22; 1978, c. 838; 1984, c. 675.)