{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-900.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-900.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-900.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-900.html"}],"law_id":372614,"edition_id":2,"section_id":372614,"structure_id":53005,"section_number":"58.1-900","catch_line":"Title","history":"Code 1950, \u00a7 58-238.1; 1978, c. 838; 1984, c. 675.","full_text":"This chapter shall be known and may be cited as the &#8220;Virginia Estate Tax Act.&#8221;\n\n","order_by":null,"text":{"0":{"id":1389690,"text":"This chapter shall be known and may be cited as the &#8220;Virginia Estate Tax Act.&#8221;","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53005,"edition_id":2,"name":"Substantive Provisions Generally","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":53004,"metadata":{"child_laws":13,"child_structures":0},"date_created":"2026-08-02 03:09:45","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482097,"object_type":"structure","relational_id":53005,"identifier":"1","token":"58.1\/I\/9\/1","url":"\/58.1\/I\/9\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53004,"edition_id":2,"name":"Virginia Estate Tax","identifier":"9","label":"chapter","depth":3,"order_by":9,"parent_id":52818,"metadata":{"child_laws":39,"child_structures":5},"date_created":"2026-08-02 03:09:45","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482095,"object_type":"structure","relational_id":53004,"identifier":"9","token":"58.1\/I\/9","url":"\/58.1\/I\/9\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372614,"structure_id":53005,"section_number":"58.1-900","catch_line":"Title","url":"\/58.1-900\/","token":"58.1\/I\/9\/1\/58.1-900","metadata":false},{"id":372615,"structure_id":53005,"section_number":"58.1-901","catch_line":"Definitions","url":"\/58.1-901\/","token":"58.1\/I\/9\/1\/58.1-901","metadata":false},{"id":372616,"structure_id":53005,"section_number":"58.1-902","catch_line":"Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined","url":"\/58.1-902\/","token":"58.1\/I\/9\/1\/58.1-902","metadata":false},{"id":372617,"structure_id":53005,"section_number":"58.1-903","catch_line":"Tax on transfer of taxable estate of nonresidents; property of nonresident defined","url":"\/58.1-903\/","token":"58.1\/I\/9\/1\/58.1-903","metadata":false},{"id":372618,"structure_id":53005,"section_number":"58.1-904","catch_line":"Tax upon estates of alien decedents","url":"\/58.1-904\/","token":"58.1\/I\/9\/1\/58.1-904","metadata":false},{"id":372619,"structure_id":53005,"section_number":"58.1-905","catch_line":"Filing returns; payment of tax due thereon","url":"\/58.1-905\/","token":"58.1\/I\/9\/1\/58.1-905","metadata":false},{"id":372620,"structure_id":53005,"section_number":"58.1-906","catch_line":"Amended returns","url":"\/58.1-906\/","token":"58.1\/I\/9\/1\/58.1-906","metadata":false},{"id":372621,"structure_id":53005,"section_number":"58.1-907","catch_line":"Certification of payment by Department","url":"\/58.1-907\/","token":"58.1\/I\/9\/1\/58.1-907","metadata":false},{"id":372622,"structure_id":53005,"section_number":"58.1-908","catch_line":"Nonpayment of tax; lien for unpaid taxes; certificate of release from lien","url":"\/58.1-908\/","token":"58.1\/I\/9\/1\/58.1-908","metadata":false},{"id":372623,"structure_id":53005,"section_number":"58.1-909","catch_line":"Liability of personal representative","url":"\/58.1-909\/","token":"58.1\/I\/9\/1\/58.1-909","metadata":false},{"id":372624,"structure_id":53005,"section_number":"58.1-910","catch_line":"Duty of resident representative of a nonresident decedent","url":"\/58.1-910\/","token":"58.1\/I\/9\/1\/58.1-910","metadata":false},{"id":372625,"structure_id":53005,"section_number":"58.1-911","catch_line":"Final account","url":"\/58.1-911\/","token":"58.1\/I\/9\/1\/58.1-911","metadata":false},{"id":372626,"structure_id":53005,"section_number":"58.1-912","catch_line":"Deposit of funds","url":"\/58.1-912\/","token":"58.1\/I\/9\/1\/58.1-912","metadata":false}],"next_section":{"id":372615,"structure_id":53005,"section_number":"58.1-901","catch_line":"Definitions","url":"\/58.1-901\/","token":"58.1\/I\/9\/1\/58.1-901","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-900\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1978, chapter 838; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1482099,"object_type":"law","relational_id":372614,"identifier":"58.1-900","token":"58.1\/I\/9\/1\/58.1-900","url":"\/58.1-900\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-900\/","token":"58.1\/I\/9\/1\/58.1-900","dublin_core":{"Title":"Title","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-900","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>This chapter shall be known and may be cited as the &#8220;Virginia Estate Tax Act.&#8221;<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTITLE (\u00a7 58.1-900)\n\nThis chapter shall be known and may be cited as the &#8220;Virginia Estate Tax\nAct.&#8221;\n\nHISTORY: Code 1950, \u00a7 58-238.1; 1978, c. 838; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}