58.1-926 - Record of proceedings, agreement, etc., to be filed with taxing authorities. - Virginia Statutes

§ 58.1-926. Record of proceedings, agreement, etc., to be filed with taxingauthorities.

The Tax Commissioner, the board or the executor or administrator of suchdecedent shall file the determination of the board as to domicile, the recordof the board's proceedings, and the agreement or a duplicate, made pursuantto § 58.1-923, with the authority having jurisdiction to assess or determinethe death taxes in the state determined by the board to be the domicile ofthe decedent and shall file copies of such documents with the authoritiesthat would have been empowered to assess or determine the death taxes in eachof the other states involved.

(Code 1950, § 58-238.32; 1978, c. 838; 1984, c. 675.)