58.1-927 - When penalties and interest not imposed. - Virginia Statutes

§ 58.1-927. When penalties and interest not imposed.

In any case where it is determined by the board that the decedent dieddomiciled in Virginia, interest or penalties, if otherwise imposed by law,for nonpayment of death taxes shall not be imposed between the date of theagreement and of filing the determination of the board as to domicile.

(Code 1950, § 58-238.33; 1978, c. 838; 1984, c. 675.)