{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-922.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-922.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-922.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-922.html"}],"law_id":372636,"edition_id":2,"section_id":372636,"structure_id":53007,"section_number":"58.1-922","catch_line":"Dispute as to domicile; compromise agreement","history":"Code 1950, \u00a7 58-238.27; 1978, c. 838; 1984, c. 675.","full_text":"When the Tax Commissioner claims that a decedent was domiciled in this Commonwealth at the time of his death and the taxing authorities of other states make a like claim on behalf of their states, the Commissioner may make a written agreement of compromise with the other taxing authorities and the executor or administrator of such decedent that a certain sum shall be accepted in full satisfaction of any death taxes imposed by this Commonwealth, including any interest or penalties to the date of signing of the agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator of such decedent is hereby authorized to make such agreement. Unless the tax so agreed upon is paid within sixty days after the signing of such agreement, interest or penalties shall accrue upon the amount fixed in the agreement, but the time between the decedent’s death and the signing of such agreement shall not be included in computing the interest or penalties.\n\n","order_by":null,"text":{"0":{"id":1389747,"text":"When the Tax Commissioner claims that a decedent was domiciled in this Commonwealth at the time of his death and the taxing authorities of other states make a like claim on behalf of their states, the Commissioner may make a written agreement of compromise with the other taxing authorities and the executor or administrator of such decedent that a certain sum shall be accepted in full satisfaction of any death taxes imposed by this Commonwealth, including any interest or penalties to the date of signing of the agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator of such decedent is hereby authorized to make such agreement. Unless the tax so agreed upon is paid within sixty days after the signing of such agreement, interest or penalties shall accrue upon the amount fixed in the agreement, but the time between the decedent’s death and the signing of such agreement shall not be included in computing the interest or penalties.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53007,"edition_id":2,"name":"Interstate Compromise and Arbitration of Death Taxes","identifier":"3","label":"article","depth":4,"order_by":3,"parent_id":53004,"metadata":{"child_laws":11,"child_structures":0},"date_created":"2026-08-02 03:09:48","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482181,"object_type":"structure","relational_id":53007,"identifier":"3","token":"58.1\/I\/9\/3","url":"\/58.1\/I\/9\/3\/","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":372634,"structure_id":53007,"section_number":"58.1-920","catch_line":"Title of article","url":"\/58.1-920\/","token":"58.1\/I\/9\/3\/58.1-920","metadata":false},{"id":372635,"structure_id":53007,"section_number":"58.1-921","catch_line":"Interpretation","url":"\/58.1-921\/","token":"58.1\/I\/9\/3\/58.1-921","metadata":false},{"id":372636,"structure_id":53007,"section_number":"58.1-922","catch_line":"Dispute as to domicile; compromise agreement","url":"\/58.1-922\/","token":"58.1\/I\/9\/3\/58.1-922","metadata":false},{"id":372637,"structure_id":53007,"section_number":"58.1-923","catch_line":"Arbitration agreement; board of arbitrators","url":"\/58.1-923\/","token":"58.1\/I\/9\/3\/58.1-923","metadata":false},{"id":372638,"structure_id":53007,"section_number":"58.1-924","catch_line":"Hearings by board; testimony and witnesses; production of documents","url":"\/58.1-924\/","token":"58.1\/I\/9\/3\/58.1-924","metadata":false},{"id":372639,"structure_id":53007,"section_number":"58.1-925","catch_line":"Determination of domicile of decedent","url":"\/58.1-925\/","token":"58.1\/I\/9\/3\/58.1-925","metadata":false},{"id":372640,"structure_id":53007,"section_number":"58.1-926","catch_line":"Record of proceedings, agreement, etc., to be filed with taxing authorities","url":"\/58.1-926\/","token":"58.1\/I\/9\/3\/58.1-926","metadata":false},{"id":372641,"structure_id":53007,"section_number":"58.1-927","catch_line":"When penalties and interest not imposed","url":"\/58.1-927\/","token":"58.1\/I\/9\/3\/58.1-927","metadata":false},{"id":372642,"structure_id":53007,"section_number":"58.1-928","catch_line":"Nothing in article to prevent compromise","url":"\/58.1-928\/","token":"58.1\/I\/9\/3\/58.1-928","metadata":false},{"id":372643,"structure_id":53007,"section_number":"58.1-929","catch_line":"Compensation and expenses of board members and employees","url":"\/58.1-929\/","token":"58.1\/I\/9\/3\/58.1-929","metadata":false},{"id":372644,"structure_id":53007,"section_number":"58.1-930","catch_line":"Reciprocal application of arbitration provisions","url":"\/58.1-930\/","token":"58.1\/I\/9\/3\/58.1-930","metadata":false}],"previous_section":{"id":372635,"structure_id":53007,"section_number":"58.1-921","catch_line":"Interpretation","url":"\/58.1-921\/","token":"58.1\/I\/9\/3\/58.1-921","metadata":false},"next_section":{"id":372637,"structure_id":53007,"section_number":"58.1-923","catch_line":"Arbitration agreement; board of arbitrators","url":"\/58.1-923\/","token":"58.1\/I\/9\/3\/58.1-923","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-922\/","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":1482191,"object_type":"law","relational_id":372636,"identifier":"58.1-922","token":"58.1\/I\/9\/3\/58.1-922","url":"\/58.1-922\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-922\/","token":"58.1\/I\/9\/3\/58.1-922","dublin_core":{"Title":"Dispute as to domicile; compromise agreement","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-922","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

When the Tax Commissioner<\/span> claims that a decedent<\/span> was domiciled in this Commonwealth at the time of his death and the taxing authorities of other states<\/span> make a like claim on behalf of their states<\/span>, the Commissioner may make a written agreement of compromise with the other taxing authorities and the executor or administrator of such decedent<\/span> that a certain sum shall be accepted in full satisfaction of any death taxes imposed by this Commonwealth, including any interest or penalties to the date of signing of the agreement. The agreement shall also fix the amount to be accepted by the other states<\/span> in full satisfaction of death taxes. The executor or administrator of such decedent<\/span> is hereby authorized to make such agreement. Unless the tax so agreed upon is paid within sixty days after the signing of such agreement, interest or penalties shall accrue upon the amount fixed in the agreement, but the time between the decedent<\/span>’s death and the signing of such agreement shall not be included in computing the interest or penalties.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPUTE AS TO DOMICILE; COMPROMISE AGREEMENT (\u00a7 58.1-922)\n\nWhen the Tax Commissioner claims that a decedent was domiciled in this\nCommonwealth at the time of his death and the taxing authorities of other states\nmake a like claim on behalf of their states, the Commissioner may make a written\nagreement of compromise with the other taxing authorities and the executor or\nadministrator of such decedent that a certain sum shall be accepted in full\nsatisfaction of any death taxes imposed by this Commonwealth, including any\ninterest or penalties to the date of signing of the agreement. The agreement\nshall also fix the amount to be accepted by the other states in full\nsatisfaction of death taxes. The executor or administrator of such decedent is\nhereby authorized to make such agreement. Unless the tax so agreed upon is paid\nwithin sixty days after the signing of such agreement, interest or penalties\nshall accrue upon the amount fixed in the agreement, but the time between the\ndecedent’s death and the signing of such agreement shall not be included\nin computing the interest or penalties.\n\nHISTORY: Code 1950, \u00a7 58-238.27; 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"}}