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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>372629</law_id><section_number>58.1-915</section_number><catch_line>Petition of domiciliary state for accounting</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>Within sixty days after the mailing of such notice, the official or body charged with the administration of the death tax <span class="dictionary">laws</span> of the domiciliary <span class="dictionary">state</span> may file with such <span class="dictionary">court</span> in this Commonwealth a <span class="dictionary">petition</span> for an accounting in such estate. Such official body of the domiciliary <span class="dictionary">state</span> shall, for the purpose of this article, be a <span class="dictionary">party</span> interested for the purpose of petitioning the <span class="dictionary">court</span> for such accounting. If such <span class="dictionary">petition</span> be filed within the period of sixty days, the <span class="dictionary">court</span> shall <span class="dictionary">decree</span> such accounting and upon such accounting being filed and approved shall <span class="dictionary">decree</span> the remission of the fiduciary appointed by the domiciliary probate <span class="dictionary">court</span> of the balance of the intangible personalty after the payment of <span class="dictionary">creditors</span> and expenses of administration in the Commonwealth.</p></section></text><history>Code 1950, &#xA7; 58-238.20; 1978, c. 838; 1984, c. 675.</history><metadata></metadata></law>
