In any case where it is determined by the board that the decedent died domiciled in Virginia, interest or penalties, if otherwise imposed by law, for nonpayment of death taxes shall not be imposed between the date of the agreement and of filing the determination of the board as to domicile.
Va. Code Ann. § 58.1-927
When penalties and interest not imposed
Known as the Uniform Act
The act spans §§ 58.1-920 to 58.1-930 (11 sections).
Code 1950, § 58-238.33; 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.