{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-925.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-925.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-925.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-925.html"}],"law_id":372639,"edition_id":2,"section_id":372639,"structure_id":53007,"section_number":"58.1-925","catch_line":"Determination of domicile of decedent","history":"Code 1950, \u00a7 58-238.30; 1978, c. 838; 1984, c. 675.","full_text":"The board shall determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.\n\n","order_by":null,"text":{"0":{"id":1389751,"text":"The board shall determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-925\/","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":1482203,"object_type":"law","relational_id":372639,"identifier":"58.1-925","token":"58.1\/I\/9\/3\/58.1-925","url":"\/58.1-925\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-925\/","token":"58.1\/I\/9\/3\/58.1-925","dublin_core":{"Title":"Determination of domicile of decedent","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-925","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The board shall determine the domicile of the <span class=\"dictionary\">decedent<\/span> at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDETERMINATION OF DOMICILE OF DECEDENT (\u00a7 58.1-925)\n\nThe board shall determine the domicile of the decedent at the time of his death.\nThis determination shall be final for purposes of imposing and collecting death\ntaxes but for no other purpose.\n\nHISTORY: Code 1950, \u00a7 58-238.30; 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"}}