{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-927.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-927.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-927.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-927.html"}],"law_id":372641,"edition_id":2,"section_id":372641,"structure_id":53007,"section_number":"58.1-927","catch_line":"When penalties and interest not imposed","history":"Code 1950, \u00a7 58-238.33; 1978, c. 838; 1984, c. 675.","full_text":"In any case where it is determined by the board that the decedent died domiciled in Virginia, interest or penalties, if otherwise imposed by law, for nonpayment of death taxes shall not be imposed between the date of the agreement and of filing the determination of the board as to domicile.\n\n","order_by":null,"text":{"0":{"id":1389753,"text":"In any case where it is determined by the board that the decedent died domiciled in Virginia, interest or penalties, if otherwise imposed by law, for nonpayment of death taxes shall not be imposed between the date of the agreement and of filing the determination of the board as to domicile.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-927\/","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":1482211,"object_type":"law","relational_id":372641,"identifier":"58.1-927","token":"58.1\/I\/9\/3\/58.1-927","url":"\/58.1-927\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-927\/","token":"58.1\/I\/9\/3\/58.1-927","dublin_core":{"Title":"When penalties and interest not imposed","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-927","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In any case where it is determined by the board that the <span class=\"dictionary\">decedent<\/span> died domiciled in Virginia, interest or penalties, if otherwise imposed by <span class=\"dictionary\">law<\/span>, for nonpayment of death taxes shall not be imposed between the date of the agreement and of filing the determination of the board as to domicile.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWHEN PENALTIES AND INTEREST NOT IMPOSED (\u00a7 58.1-927)\n\nIn any case where it is determined by the board that the decedent died domiciled\nin Virginia, interest or penalties, if otherwise imposed by law, for nonpayment\nof death taxes shall not be imposed between the date of the agreement and of\nfiling the determination of the board as to domicile.\n\nHISTORY: Code 1950, \u00a7 58-238.33; 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"}}