# Article 1 Substantive Provisions Generally

This article is comprised of the following sections:

- §58.1-900 Title
- §58.1-901 Definitions
- §58.1-902 Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined
- §58.1-903 Tax on transfer of taxable estate of nonresidents; property of nonresident defined
- §58.1-904 Tax upon estates of alien decedents
- §58.1-905 Filing returns; payment of tax due thereon
- §58.1-906 Amended returns
- §58.1-907 Certification of payment by Department
- §58.1-908 Nonpayment of tax; lien for unpaid taxes; certificate of release from lien
- §58.1-909 Liability of personal representative
- §58.1-910 Duty of resident representative of a nonresident decedent
- §58.1-911 Final account
- §58.1-912 Deposit of funds