Virginia Decodedhttps://vacode.org37263058.1-916Final accounting not granted without compliance2026TaxationTaxes Administered by the Department of TaxationVirginia Estate TaxPayment of Death Taxes Due by Nonresident Decedents to Other States

Unless the provisions of either § 58.1-914 or § 58.1-915 have been complied with, no such executor or administrator shall be entitled to a final accounting or discharge in any court in this Commonwealth.

Code 1950, § 58-238.21; 1978, c. 838; 1984, c. 675.