{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-914.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-914.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-914.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-914.html"}],"law_id":372628,"edition_id":2,"section_id":372628,"structure_id":53006,"section_number":"58.1-914","catch_line":"Notice to domiciliary state if proof not filed","history":"Code 1950, \u00a7 58-238.19; 1978, c. 838; 1979, c. 559; 1984, c. 675.","full_text":"If such proof is not filed within the time limit set out in \u00a7 58.1-913, then the clerk of the court shall forthwith notify by mail the official or body of the domiciliary state charged with the administration of the death tax laws thereof with respect to such estate and shall state in such notice so far as is known to him:\n\n1\n\nThe name, date of death and last domicile of such decedent;\n\n2\n\nThe name and address of each executor or administrator;\n\n3\n\nA summary of the values of the real estate, tangible personalty and intangible personalty, wherever situated, belonging to such decedent at the time of his death; and\n\n4\n\nThe fact that such executor or administrator has not filed the proof required in § 58.1-913.\n\t\t\tThe clerk shall attach to such notice a plain copy of the will and codicils of the decedent, if he died testate, or, if he died intestate, a list of his heirs and next of kin, so far as is known to the clerk.\n\n","order_by":null,"text":{"0":{"id":1389735,"text":"If such proof is not filed within the time limit set out in \u00a7 58.1-913, then the clerk of the court shall forthwith notify by mail the official or body of the domiciliary state charged with the administration of the death tax laws thereof with respect to such estate and shall state in such notice so far as is known to him:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":1389736,"text":"The name, date of death and last domicile of such decedent;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":1389737,"text":"The name and address of each executor or administrator;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":1389738,"text":"A summary of the values of the real estate, tangible personalty and intangible personalty, wherever situated, belonging to such decedent at the time of his death; and","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":1389739,"text":"The fact that such executor or administrator has not filed the proof required in § 58.1-913.\n\t\t\tThe clerk shall attach to such notice a plain copy of the will and codicils of the decedent, if he died testate, or, if he died intestate, a list of his heirs and next of kin, so far as is known to the clerk.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3"}},"ancestry":[{"id":53006,"edition_id":2,"name":"Payment of Death Taxes Due by Nonresident Decedents to Other States","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":53004,"metadata":{"child_laws":7,"child_structures":0},"date_created":"2026-08-02 03:09:47","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482151,"object_type":"structure","relational_id":53006,"identifier":"2","token":"58.1\/I\/9\/2","url":"\/58.1\/I\/9\/2\/","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":372627,"structure_id":53006,"section_number":"58.1-913","catch_line":"Proof of payment of death taxes to state of domicile","url":"\/58.1-913\/","token":"58.1\/I\/9\/2\/58.1-913","metadata":false},{"id":372628,"structure_id":53006,"section_number":"58.1-914","catch_line":"Notice to domiciliary state if proof not filed","url":"\/58.1-914\/","token":"58.1\/I\/9\/2\/58.1-914","metadata":false},{"id":372629,"structure_id":53006,"section_number":"58.1-915","catch_line":"Petition of domiciliary state for accounting","url":"\/58.1-915\/","token":"58.1\/I\/9\/2\/58.1-915","metadata":false},{"id":372630,"structure_id":53006,"section_number":"58.1-916","catch_line":"Final accounting not granted without compliance","url":"\/58.1-916\/","token":"58.1\/I\/9\/2\/58.1-916","metadata":false},{"id":372631,"structure_id":53006,"section_number":"58.1-917","catch_line":"To what nonresident estates article applies","url":"\/58.1-917\/","token":"58.1\/I\/9\/2\/58.1-917","metadata":false},{"id":372632,"structure_id":53006,"section_number":"58.1-918","catch_line":"How article construed","url":"\/58.1-918\/","token":"58.1\/I\/9\/2\/58.1-918","metadata":false},{"id":372633,"structure_id":53006,"section_number":"58.1-919","catch_line":"Meaning of \"state.\"","url":"\/58.1-919\/","token":"58.1\/I\/9\/2\/58.1-919","metadata":false}],"previous_section":{"id":372627,"structure_id":53006,"section_number":"58.1-913","catch_line":"Proof of payment of death taxes to state of domicile","url":"\/58.1-913\/","token":"58.1\/I\/9\/2\/58.1-913","metadata":false},"next_section":{"id":372629,"structure_id":53006,"section_number":"58.1-915","catch_line":"Petition of domiciliary state for accounting","url":"\/58.1-915\/","token":"58.1\/I\/9\/2\/58.1-915","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-914\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1979, chapter 559; in 1984, chapter 675.<\/p>","references":[{"id":372630,"section_number":"58.1-916","catch_line":"Final accounting not granted without compliance","order_by":null,"url":"\/58.1-916\/"}],"refers_to":[{"id":372627,"section_number":"58.1-913","catch_line":"Proof of payment of death taxes to state of domicile","order_by":null,"url":"\/58.1-913\/"}],"permalink":{"id":1482157,"object_type":"law","relational_id":372628,"identifier":"58.1-914","token":"58.1\/I\/9\/2\/58.1-914","url":"\/58.1-914\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-914\/","token":"58.1\/I\/9\/2\/58.1-914","dublin_core":{"Title":"Notice to domiciliary state if proof not filed","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-914","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If such proof is not filed within the time limit set out in \u00a7 58.1-913<\/a>, then the clerk of the court<\/span> shall forthwith notify by mail the official or body of the domiciliary state<\/span> charged with the administration of the death tax laws<\/span> thereof with respect to such estate and shall state<\/span> in such notice so far as is known to him:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The name, date of death and last domicile of such decedent<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The name and address of each executor or administrator; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> A summary of the values<\/span> of the real estate, tangible personalty and intangible personalty, wherever situated, belonging to such decedent<\/span> at the time of his death; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The fact<\/span> that such executor or administrator has not filed the proof required in § 58.1-913<\/a>.\n\t\t\tThe clerk shall attach to such notice a plain copy of the will and codicils of the decedent<\/span>, if he died testate, or, if he died intestate, a list of his heirs and next of kin, so far as is known to the clerk. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNOTICE TO DOMICILIARY STATE IF PROOF NOT FILED (\u00a7 58.1-914)\n\nIf such proof is not filed within the time limit set out in \u00a7 58.1-913, then\nthe clerk of the court shall forthwith notify by mail the official or body of\nthe domiciliary state charged with the administration of the death tax laws\nthereof with respect to such estate and shall state in such notice so far as is\nknown to him:\n\n1. The name, date of death and last domicile of such decedent;\n\n2. The name and address of each executor or administrator;\n\n3. A summary of the values of the real estate, tangible personalty and\nintangible personalty, wherever situated, belonging to such decedent at the time\nof his death; and\n\n4. The fact that such executor or administrator has not filed the proof required\nin § 58.1-913.\n\t\t\tThe clerk shall attach to such notice a plain copy of the will and codicils\nof the decedent, if he died testate, or, if he died intestate, a list of his\nheirs and next of kin, so far as is known to the clerk.\n\nHISTORY: Code 1950, \u00a7 58-238.19; 1978, c. 838; 1979, c. 559; 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"}}