{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-915.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-915.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-915.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-915.html"}],"law_id":372629,"edition_id":2,"section_id":372629,"structure_id":53006,"section_number":"58.1-915","catch_line":"Petition of domiciliary state for accounting","history":"Code 1950, \u00a7 58-238.20; 1978, c. 838; 1984, c. 675.","full_text":"Within sixty days after the mailing of such notice, the official or body charged with the administration of the death tax laws of the domiciliary state may file with such court in this Commonwealth a petition for an accounting in such estate. Such official body of the domiciliary state shall, for the purpose of this article, be a party interested for the purpose of petitioning the court for such accounting. If such petition be filed within the period of sixty days, the court shall decree such accounting and upon such accounting being filed and approved shall decree the remission of the fiduciary appointed by the domiciliary probate court of the balance of the intangible personalty after the payment of creditors and expenses of administration in the Commonwealth.\n\n","order_by":null,"text":{"0":{"id":1389740,"text":"Within sixty days after the mailing of such notice, the official or body charged with the administration of the death tax laws of the domiciliary state may file with such court in this Commonwealth a petition for an accounting in such estate. Such official body of the domiciliary state shall, for the purpose of this article, be a party interested for the purpose of petitioning the court for such accounting. If such petition be filed within the period of sixty days, the court shall decree such accounting and upon such accounting being filed and approved shall decree the remission of the fiduciary appointed by the domiciliary probate court of the balance of the intangible personalty after the payment of creditors and expenses of administration in the Commonwealth.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-915\/","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":[{"id":372630,"section_number":"58.1-916","catch_line":"Final accounting not granted without compliance","order_by":null,"url":"\/58.1-916\/"}],"refers_to":false,"permalink":{"id":1482161,"object_type":"law","relational_id":372629,"identifier":"58.1-915","token":"58.1\/I\/9\/2\/58.1-915","url":"\/58.1-915\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-915\/","token":"58.1\/I\/9\/2\/58.1-915","dublin_core":{"Title":"Petition of domiciliary state for accounting","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-915","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Within sixty days after the mailing of such notice, the official or body charged with the administration of the death tax <span class=\"dictionary\">laws<\/span> of the domiciliary <span class=\"dictionary\">state<\/span> may file with such <span class=\"dictionary\">court<\/span> in this Commonwealth a <span class=\"dictionary\">petition<\/span> for an accounting in such estate. Such official body of the domiciliary <span class=\"dictionary\">state<\/span> shall, for the purpose of this article, be a <span class=\"dictionary\">party<\/span> interested for the purpose of petitioning the <span class=\"dictionary\">court<\/span> for such accounting. If such <span class=\"dictionary\">petition<\/span> be filed within the period of sixty days, the <span class=\"dictionary\">court<\/span> shall <span class=\"dictionary\">decree<\/span> such accounting and upon such accounting being filed and approved shall <span class=\"dictionary\">decree<\/span> the remission of the fiduciary appointed by the domiciliary probate <span class=\"dictionary\">court<\/span> of the balance of the intangible personalty after the payment of <span class=\"dictionary\">creditors<\/span> and expenses of administration in the Commonwealth.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPETITION OF DOMICILIARY STATE FOR ACCOUNTING (\u00a7 58.1-915)\n\nWithin sixty days after the mailing of such notice, the official or body charged\nwith the administration of the death tax laws of the domiciliary state may file\nwith such court in this Commonwealth a petition for an accounting in such\nestate. Such official body of the domiciliary state shall, for the purpose of\nthis article, be a party interested for the purpose of petitioning the court for\nsuch accounting. If such petition be filed within the period of sixty days, the\ncourt shall decree such accounting and upon such accounting being filed and\napproved shall decree the remission of the fiduciary appointed by the\ndomiciliary probate court of the balance of the intangible personalty after the\npayment of creditors and expenses of administration in the Commonwealth.\n\nHISTORY: Code 1950, \u00a7 58-238.20; 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"}}