{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-917.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-917.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-917.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-917.html"}],"law_id":372631,"edition_id":2,"section_id":372631,"structure_id":53006,"section_number":"58.1-917","catch_line":"To what nonresident estates article applies","history":"Code 1950, \u00a7 58-238.22; 1978, c. 838; 1984, c. 675.","full_text":"The provisions of this article shall apply to the estate of any nonresident decedent if the laws of the state of his domicile contain a provision, of any nature or however expressed, whereby this Commonwealth is given reasonable assurance of the collection of its inheritance or death taxes, interest and penalties, from the estates of decedents dying domiciled in this Commonwealth when the estates of such decedents are being administered by the probate courts of such other state, or if the state of domicile does not grant letters in nonresident estates until after letters have been issued by the state of domicile.\n\n","order_by":null,"text":{"0":{"id":1389742,"text":"The provisions of this article shall apply to the estate of any nonresident decedent if the laws of the state of his domicile contain a provision, of any nature or however expressed, whereby this Commonwealth is given reasonable assurance of the collection of its inheritance or death taxes, interest and penalties, from the estates of decedents dying domiciled in this Commonwealth when the estates of such decedents are being administered by the probate courts of such other state, or if the state of domicile does not grant letters in nonresident estates until after letters have been issued by the state of domicile.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-917\/","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":1482169,"object_type":"law","relational_id":372631,"identifier":"58.1-917","token":"58.1\/I\/9\/2\/58.1-917","url":"\/58.1-917\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-917\/","token":"58.1\/I\/9\/2\/58.1-917","dublin_core":{"Title":"To what nonresident estates article applies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-917","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The provisions of this article shall apply to the estate of any <span class=\"dictionary\">nonresident<\/span> <span class=\"dictionary\">decedent<\/span> if the <span class=\"dictionary\">laws<\/span> of the <span class=\"dictionary\">state<\/span> of his domicile contain a provision, of any nature or however expressed, whereby this Commonwealth is given reasonable assurance of the collection of its inheritance or death taxes, interest and penalties, from the estates of <span class=\"dictionary\">decedents<\/span> dying domiciled in this Commonwealth when the estates of such <span class=\"dictionary\">decedents<\/span> are being administered by the probate <span class=\"dictionary\">courts<\/span> of such other <span class=\"dictionary\">state<\/span>, or if the <span class=\"dictionary\">state<\/span> of domicile does not grant letters in <span class=\"dictionary\">nonresident<\/span> estates until after letters have been issued by the <span class=\"dictionary\">state<\/span> of domicile.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTO WHAT NONRESIDENT ESTATES ARTICLE APPLIES (\u00a7 58.1-917)\n\nThe provisions of this article shall apply to the estate of any nonresident\ndecedent if the laws of the state of his domicile contain a provision, of any\nnature or however expressed, whereby this Commonwealth is given reasonable\nassurance of the collection of its inheritance or death taxes, interest and\npenalties, from the estates of decedents dying domiciled in this Commonwealth\nwhen the estates of such decedents are being administered by the probate courts\nof such other state, or if the state of domicile does not grant letters in\nnonresident estates until after letters have been issued by the state of\ndomicile.\n\nHISTORY: Code 1950, \u00a7 58-238.22; 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"}}