The provisions of this article shall be liberally construed in order to ensure that the state of domicile of any decedent shall receive any death taxes, together with interest and penalties thereon, due to it.
Va. Code Ann. § 58.1-918
How article construed
Known as the Virginia Estate Tax Act
The act spans §§ 58–58 (28 sections).
Code 1950, § 58-238.23; 1978, c. 838; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.