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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>372642</law_id><section_number>58.1-928</section_number><catch_line>Nothing in article to prevent compromise</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><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="3" identifier="3">Interstate Compromise and Arbitration of Death Taxes</unit></structure><text>
						<section><p>Nothing contained in this article shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to &#xA7;&#xA0;<a class="law" title="Arbitration agreement; board of arbitrators" href="/58.1-923/">58.1-923</a> fixing the amounts to be accepted by this and any other <span class="dictionary">state</span> involved, in full satisfaction of death taxes.</p></section></text><history>Code 1950, &#xA7; 58-238.34; 1978, c. 838; 1984, c. 675.</history><metadata></metadata></law>
