The board shall determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.
Va. Code Ann. § 58.1-925
Determination of domicile of decedent
Known as the Uniform Act
The act spans §§ 58–58 (11 sections).
Code 1950, § 58-238.30; 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.