58.1-910 - Duty of resident representative of a nonresident decedent. - Virginia Statutes

§ 58.1-910. Duty of resident representative of a nonresident decedent.

A resident personal representative holding personal property of a deceasednonresident subject to the tax shall deduct the tax or collect it from thepersonal representative in the state of the decedent's domicile and shall notdeliver such property to him or any other person until he has collected thetax and paid the same into the state treasury. When the transfer of suchpersonal property is subject to a tax under the provisions of this chapterand the personal representative in the state of domicile neglects or refusesto pay the tax upon demand or if for any reason the tax is not paid withinnine months after the decedent's death, the resident personal representativemay, upon such notice as the circuit court of the county or city where suchresident personal representative qualified may direct, be authorized to sellsuch property or, if the same can be divided, such portion as may benecessary. He shall then deduct the tax from the proceeds of such sale andaccount for the balance, if any, in lieu of the property.

(Code 1950, § 58-238.11; 1978, c. 838; 1984, c. 675.)