Virginia Estate Tax

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Chapter 9 of the Code of Virginia, titled “Virginia Estate Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”. It contains 39 laws divided across 5 structures.

Article 1	Substantive Provisions Generally
Article 2	Payment of Death Taxes Due by Nonresident Decedents to Other States
Article 3	Interstate Compromise and Arbitration of Death Taxes
Article 4	Recapture Tax on Certain Use-Valuations
Article 5	Generation Skipping Transfers