{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-924.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-924.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-924.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-924.html"}],"law_id":372638,"edition_id":2,"section_id":372638,"structure_id":53007,"section_number":"58.1-924","catch_line":"Hearings by board; testimony and witnesses; production of documents","history":"Code 1950, \u00a7\u00a7 58-238.19, 58-238.31; 1978, c. 838; 1984, c. 675.","full_text":"The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.\n\nThe board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this Commonwealth, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt. All questions arising in the course of the proceedings, other than the issuance of subpoenas, shall be decided by a majority vote of the board.\n\n","order_by":null,"text":{"0":{"id":1389749,"text":"The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1389750,"text":"The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this Commonwealth, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt. All questions arising in the course of the proceedings, other than the issuance of subpoenas, shall be decided by a majority vote of the board.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-924\/","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":1482199,"object_type":"law","relational_id":372638,"identifier":"58.1-924","token":"58.1\/I\/9\/3\/58.1-924","url":"\/58.1-924\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-924\/","token":"58.1\/I\/9\/3\/58.1-924","dublin_core":{"Title":"Hearings by board; testimony and witnesses; production of documents","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-924","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The board shall hold hearings<\/span> at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence<\/span> and to examine and cross-examine witnesses.<\/p>

The board shall have power to administer oaths<\/span>, take testimony<\/span>, subpoena<\/span> and require the attendance of witnesses and the production of books, papers and documents, and issue<\/span> commissions to take testimony<\/span>. Subpoenas<\/span> may be signed by any member of the board. In case of failure to obey a subpoena<\/span>, any judge<\/span> of a court<\/span> of record of this Commonwealth, upon application by the board, may make an order<\/span> requiring compliance with the subpoena<\/span>, and the court<\/span> may punish failure to obey the order<\/span> as a contempt<\/span>. All questions arising in the course of the proceedings, other than the issuance of subpoenas<\/span>, shall be decided by a majority vote of the board.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nHEARINGS BY BOARD; TESTIMONY AND WITNESSES; PRODUCTION OF DOCUMENTS (\u00a7\n58.1-924)\n\nThe board shall hold hearings at such times and places as it may determine, upon\nreasonable notice to the parties to the agreement, all of whom shall be entitled\nto be heard, to present evidence and to examine and cross-examine witnesses.\n\nThe board shall have power to administer oaths, take testimony, subpoena and\nrequire the attendance of witnesses and the production of books, papers and\ndocuments, and issue commissions to take testimony. Subpoenas may be signed by\nany member of the board. In case of failure to obey a subpoena, any judge of a\ncourt of record of this Commonwealth, upon application by the board, may make an\norder requiring compliance with the subpoena, and the court may punish failure\nto obey the order as a contempt. All questions arising in the course of the\nproceedings, other than the issuance of subpoenas, shall be decided by a\nmajority vote of the board.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-238.19, 58-238.31; 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"}}