Virginia Code 58.1-926: Record of proceedings, agreement, etc., to be filed with taxing authorities.
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The Tax Commissioner, the board or the executor or administrator of such decedent shall file the determination of the board as to domicile, the record of the board’s proceedings, and the agreement or a duplicate, made pursuant to § 58.1-923, with the authority having jurisdiction to assess or determine the death taxes in the state determined by the board to be the domicile of the decedent and shall file copies of such documents with the authorities that would have been empowered to assess or determine the death taxes in each of the other states involved.
Terms Used In Virginia Code 58.1-926
- Decedent: A deceased person.
- Decedent: means a deceased person. See Virginia Code 58.1-901
- Executor: A male person named in a will to carry out the decedent
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- State: means any state, territory or possession of the United States and the District of Columbia. See Virginia Code 58.1-901
Code 1950, § 58-238.32; 1978, c. 838; 1984, c. 675.