<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>372628</law_id><section_number>58.1-914</section_number><catch_line>Notice to domiciliary state if proof not filed</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><referred_to_by><reference>58.1-916</reference></referred_to_by><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="2" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="9" identifier="9">Virginia Estate Tax</unit><unit label="article" level="4" order_by="2" identifier="2">Payment of Death Taxes Due by Nonresident Decedents to Other States</unit></structure><text>
						<section><p>If such proof is not filed within the time limit set out in &#xA7;&#xA0;<a class="law" title="Proof of payment of death taxes to state of domicile" href="/58.1-913/">58.1-913</a>, then the clerk of the <span class="dictionary">court</span> shall forthwith notify by mail the official or body of the domiciliary <span class="dictionary">state</span> charged with the administration of the death tax <span class="dictionary">laws</span> thereof with respect to such estate and shall <span class="dictionary">state</span> in such notice so far as is known to him:</p></section>
						<section id="1"><p><span class="prefix-number">1.</span> The name, date of death and last domicile of such <span class="dictionary">decedent</span>; <a id="paragraph-1389736" class="section-permalink" href="https://vacode.org/58.1-914/#1"><i class="fa fa-link"/></a></p></section>
						<section id="2"><p><span class="prefix-number">2.</span> The name and address of each executor or administrator; <a id="paragraph-1389737" class="section-permalink" href="https://vacode.org/58.1-914/#2"><i class="fa fa-link"/></a></p></section>
						<section id="3"><p><span class="prefix-number">3.</span> A summary of the <span class="dictionary">values</span> of the real estate, tangible personalty and intangible personalty, wherever situated, belonging to such <span class="dictionary">decedent</span> at the time of his death; and <a id="paragraph-1389738" class="section-permalink" href="https://vacode.org/58.1-914/#3"><i class="fa fa-link"/></a></p></section>
						<section id="4"><p><span class="prefix-number">4.</span> The <span class="dictionary">fact</span> that such executor or administrator has not filed the proof required in &#xA7; <a class="law" title="Proof of payment of death taxes to state of domicile" href="/58.1-913/">58.1-913</a>.
			The clerk shall attach to such notice a plain copy of the will and codicils of the <span class="dictionary">decedent</span>, if he died testate, or, if he died intestate, a list of his heirs and next of kin, so far as is known to the clerk. <a id="paragraph-1389739" class="section-permalink" href="https://vacode.org/58.1-914/#4"><i class="fa fa-link"/></a></p></section></text><history>Code 1950, &#xA7; 58-238.19; 1978, c. 838; 1979, c. 559; 1984, c. 675.</history><metadata></metadata></law>
