{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-910.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-910.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-910.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-910.html"}],"law_id":372624,"edition_id":2,"section_id":372624,"structure_id":53005,"section_number":"58.1-910","catch_line":"Duty of resident representative of a nonresident decedent","history":"Code 1950, \u00a7 58-238.11; 1978, c. 838; 1984, c. 675.","full_text":"A resident personal representative holding personal property of a deceased nonresident subject to the tax shall deduct the tax or collect it from the personal representative in the state of the decedent’s domicile and shall not deliver such property to him or any other person until he has collected the tax and paid the same into the state treasury. When the transfer of such personal property is subject to a tax under the provisions of this chapter and the personal representative in the state of domicile neglects or refuses to pay the tax upon demand or if for any reason the tax is not paid within nine months after the decedent’s death, the resident personal representative may, upon such notice as the circuit court of the county or city where such resident personal representative qualified may direct, be authorized to sell such property or, if the same can be divided, such portion as may be necessary. He shall then deduct the tax from the proceeds of such sale and account for the balance, if any, in lieu of the property.\n\n","order_by":null,"text":{"0":{"id":1389731,"text":"A resident personal representative holding personal property of a deceased nonresident subject to the tax shall deduct the tax or collect it from the personal representative in the state of the decedent’s domicile and shall not deliver such property to him or any other person until he has collected the tax and paid the same into the state treasury. When the transfer of such personal property is subject to a tax under the provisions of this chapter and the personal representative in the state of domicile neglects or refuses to pay the tax upon demand or if for any reason the tax is not paid within nine months after the decedent’s death, the resident personal representative may, upon such notice as the circuit court of the county or city where such resident personal representative qualified may direct, be authorized to sell such property or, if the same can be divided, such portion as may be necessary. He shall then deduct the tax from the proceeds of such sale and account for the balance, if any, in lieu of the property.","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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-910\/","history_text":"

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":1482139,"object_type":"law","relational_id":372624,"identifier":"58.1-910","token":"58.1\/I\/9\/1\/58.1-910","url":"\/58.1-910\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-910\/","token":"58.1\/I\/9\/1\/58.1-910","dublin_core":{"Title":"Duty of resident representative of a nonresident decedent","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-910","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A resident<\/span> personal representative<\/span> holding personal property of a deceased nonresident<\/span> subject to the tax shall deduct the tax or collect it from the personal representative<\/span> in the state<\/span> of the decedent<\/span>’s domicile and shall not deliver such property to him or any other person until he has collected the tax and paid the same into the state<\/span> treasury. When the transfer of such personal property is subject to a tax under the provisions of this chapter and the personal representative<\/span> in the state<\/span> of domicile neglects or refuses to pay the tax upon demand or if for any reason the tax is not paid within nine months after the decedent<\/span>’s death, the resident<\/span> personal representative<\/span> may, upon such notice as the circuit<\/span> court<\/span> of the county or city where such resident<\/span> personal representative<\/span> qualified may direct, be authorized to sell such property or, if the same can be divided, such portion as may be necessary. He shall then deduct the tax from the proceeds of such sale and account for the balance, if any, in lieu of the property.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDUTY OF RESIDENT REPRESENTATIVE OF A NONRESIDENT DECEDENT (\u00a7 58.1-910)\n\nA resident personal representative holding personal property of a deceased\nnonresident subject to the tax shall deduct the tax or collect it from the\npersonal representative in the state of the decedent’s domicile and shall\nnot deliver such property to him or any other person until he has collected the\ntax and paid the same into the state treasury. When the transfer of such\npersonal property is subject to a tax under the provisions of this chapter and\nthe personal representative in the state of domicile neglects or refuses to pay\nthe tax upon demand or if for any reason the tax is not paid within nine months\nafter the decedent’s death, the resident personal representative may, upon\nsuch notice as the circuit court of the county or city where such resident\npersonal representative qualified may direct, be authorized to sell such\nproperty or, if the same can be divided, such portion as may be necessary. He\nshall then deduct the tax from the proceeds of such sale and account for the\nbalance, if any, in lieu of the property.\n\nHISTORY: Code 1950, \u00a7 58-238.11; 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"}}