{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-926.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-926.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-926.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-926.html"}],"law_id":372640,"edition_id":2,"section_id":372640,"structure_id":53007,"section_number":"58.1-926","catch_line":"Record of proceedings, agreement, etc., to be filed with taxing authorities","history":"Code 1950, \u00a7 58-238.32; 1978, c. 838; 1984, c. 675.","full_text":"The Tax Commissioner, the board or the executor or administrator of such decedent shall file the determination of the board as to domicile, the record of the board’s proceedings, and the agreement or a duplicate, made pursuant to \u00a7 58.1-923, with the authority having jurisdiction to assess or determine the death taxes in the state determined by the board to be the domicile of the decedent and shall file copies of such documents with the authorities that would have been empowered to assess or determine the death taxes in each of the other states involved.\n\n","order_by":null,"text":{"0":{"id":1389752,"text":"The Tax Commissioner, the board or the executor or administrator of such decedent shall file the determination of the board as to domicile, the record of the board’s proceedings, and the agreement or a duplicate, made pursuant to \u00a7 58.1-923, with the authority having jurisdiction to assess or determine the death taxes in the state determined by the board to be the domicile of the decedent and shall file copies of such documents with the authorities that would have been empowered to assess or determine the death taxes in each of the other states involved.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-926\/","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":[{"id":372637,"section_number":"58.1-923","catch_line":"Arbitration agreement; board of arbitrators","order_by":null,"url":"\/58.1-923\/"}],"permalink":{"id":1482207,"object_type":"law","relational_id":372640,"identifier":"58.1-926","token":"58.1\/I\/9\/3\/58.1-926","url":"\/58.1-926\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-926\/","token":"58.1\/I\/9\/3\/58.1-926","dublin_core":{"Title":"Record of proceedings, agreement, etc., to be filed with taxing authorities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-926","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Tax Commissioner<\/span>, the board or the executor or administrator of such decedent<\/span> shall file the determination of the board as to domicile, the record of the board’s proceedings, and the agreement or a duplicate, made pursuant to \u00a7 58.1-923<\/a>, with the authority having jurisdiction<\/span> to assess or determine the death taxes in the state<\/span> determined by the board to be the domicile of the decedent<\/span> and shall file copies of such documents with the authorities that would have been empowered to assess or determine the death taxes in each of the other states<\/span> involved.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRECORD OF PROCEEDINGS, AGREEMENT, ETC., TO BE FILED WITH TAXING AUTHORITIES (\u00a7\n58.1-926)\n\nThe Tax Commissioner, the board or the executor or administrator of such\ndecedent shall file the determination of the board as to domicile, the record of\nthe board’s proceedings, and the agreement or a duplicate, made pursuant\nto \u00a7 58.1-923, with the authority having jurisdiction to assess or determine\nthe death taxes in the state determined by the board to be the domicile of the\ndecedent and shall file copies of such documents with the authorities that would\nhave been empowered to assess or determine the death taxes in each of the other\nstates involved.\n\nHISTORY: Code 1950, \u00a7 58-238.32; 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"}}