58.1-925 - Determination of domicile of decedent.

§ 58.1-925. Determination of domicile of decedent.

The board shall determine the domicile of the decedent at the time of hisdeath. This determination shall be final for purposes of imposing andcollecting death taxes but for no other purpose.

(Code 1950, § 58-238.30; 1978, c. 838; 1984, c. 675.)