reglab/housing_qa huggingface dataset:
VA Code § 58.1-918 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-918. How article construed

The provisions of this article shall be liberally construed in order to ensure that the state of domicile of any decedent shall receive any death taxes, together with interest and penalties thereon, due to it.Code 1950, § 58-238.23; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-919 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-919. Meaning of "state."

For the purpose of this article the word "state" shall be construed to include any territory of the United States, the District of Columbia and any foreign country.Code 1950, § 58-238.24; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-920 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-920. Title of article

This article shall be known and may be cited as the "Uniform Act on Interstate Compromise and Arbitration of Death Taxes."Code 1950, § 58-238.25; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-921 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-921. Interpretation

This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.Code 1950, § 58-238.26; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-922 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-922. Dispute as to domicile; compromise agreement

When the Tax Commissioner claims that a decedent was domiciled in this Commonwealth at the time of his death and the taxing authorities of other states make a like claim on behalf of their states, the Commissioner may make a written agreement of compromise with the other taxing authorities and the executor or administrator of such decedent that a certain sum shall be accepted in full satisfaction of any death taxes imposed by this Commonwealth, including any interest or penalties to the date of signing of the agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator of such decedent is hereby authorized to make such agreement. Unless the tax so agreed upon is paid within sixty days after the signing of such agreement, interest or penalties shall accrue upon the amount fixed in the agreement, but the time between the decedent's death and the signing of such agreement shall not be included in computing the interest or penalties.Code 1950, § 58-238.27; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-923 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-923. Arbitration agreement; board of arbitrators

When the Tax Commissioner claims that a decedent was domiciled in this Commonwealth at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the Commissioner may with the approval of the Attorney General make a written agreement with the other taxing authorities and with the executor or administrator of the decedent to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator of such decedent is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.Code 1950, § 58-238.28; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-924 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-924. Hearings by board; testimony and witnesses; production of documents

The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this Commonwealth, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt. All questions arising in the course of the proceedings, other than the issuance of subpoenas, shall be decided by a majority vote of the board.Code 1950, §§ 58-238.19, 58-238.31; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-925 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-925. Determination of domicile of decedent

The board shall determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.Code 1950, § 58-238.30; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-926 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-926. Record of proceedings, agreement, etc., to be filed with taxing authorities

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.Code 1950, § 58-238.32; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-927 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-927. When penalties and interest not imposed

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.Code 1950, § 58-238.33; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-928 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-928. Nothing in article to prevent compromise

Nothing contained in this article shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to § 58.1-923 fixing the amounts to be accepted by this and any other state involved, in full satisfaction of death taxes.Code 1950, § 58-238.34; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-929 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-929. Compensation and expenses of board members and employees

The compensation and expenses of the members of the board and its employees may be agreed upon by such members and the executor or administrator and if they cannot agree shall be fixed by any court having jurisdiction over probate matters of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the executor or administrator.Code 1950, § 58-238.35; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-930 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-930. Reciprocal application of arbitration provisions

The provisions of this article relative to arbitration shall apply only to cases in which and so far as each of the states involved has a law identical or substantially similar to this article.Code 1950, § 58-238.36; 1978, c. 838; 1984, c. 675.
VA Code § 58.1-931 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-931. Imposition of tax

A. When the gross estate of a decedent at the date of death is of such value as to require filing a federal estate tax return and such estate contains certain farm or business real property which qualified for valuation under § 2032A of the Internal Revenue Code, and such property has been valued in the manner provided in § 2032A for the tax imposed under this chapter, a copy of the election made at the time of filing the federal estate tax return shall be attached to the Virginia estate tax return when filed. Such return shall also include an agreement signed by each person in being having an interest, whether or not in possession, in such property and consent to the application of § 2032A of the Internal Revenue Code.B. If, within fifteen years after the decedent's death and before the death of the qualified heir, as defined in § 2032A(e)(1) of the Internal Revenue Code, a qualified heir disposes of any interest in the property, other than to a member of his family, as defined in subsection (e)(2) of such section, or ceases to use such property for qualified uses as defined in subsection (b) (2) of such section, there is hereby imposed an additional Virginia estate tax, computed as provided in subsection (c) of § 2032A of the Internal Revenue Code.Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.
VA Code § 58.1-932 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-932. Qualified heir personally liable

The qualified heir shall be personally liable for the additional tax imposed under § 58.1-931. The amount of the adjusted tax difference attributable to an interest in any qualified property, computed in the same manner as provided in subsection (c)(2)(C) of § 2032A of the Internal Revenue Code, shall be a lien on such interest in the property in favor of the Commonwealth. Such lien shall arise at the time the election is filed hereunder and shall continue until:1. The liability for tax under § 58.1-931 attributable to such interest has been satisfied or has become unenforceable by lapse of time; or2. It is established to the satisfaction of the Commissioner that no further tax liability attributable to such interest may arise under § 58.1-931.Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.
VA Code § 58.1-933 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-933. Notice of disposition or change in use of property

Any qualified heir is required to notify the Commissioner, on a form prescribed by the Commissioner, of any disposition or change in use of the property and pay any additional Virginia estate tax resulting from such disposition or change, within six months of such disposition or change. Notwithstanding any other provision of law prescribing limitations, any tax imposed under § 58.1-931 may be assessed until the expiration of three years from the date of such notification.Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.
VA Code § 58.1-934 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-934. Purpose

The purpose of this article is to recapture the excess of the estate tax liability which would have been incurred had the special use valuation procedure not been used; in other words, the maximum additional recapture tax is the amount that the special valuation has saved the estate.Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.
VA Code § 58.1-935 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-935. Definitions

A. Terms, phrases, and words used in this article, except for those defined in subsection B of this section, shall be defined as they are defined under Chapter 13 of subchapter B of the Internal Revenue Code of 1954, as amended.B. As used in this article the term or phrase:"Federal generation skipping transfer tax" means the tax imposed by Chapter 13 of subchapter A of the Internal Revenue Code of 1954, as amended."Generation skipping transfer" includes every transfer subject to the tax imposed under Chapter 13 of subchapter A of the Internal Revenue Code of 1954, as amended, where the original transferor is a resident of the Commonwealth of Virginia at the date of original transfer, or the property transferred is real or personal property having a situs in Virginia."Original transferor" means any grantor, donor, trustor, or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation skipping transfer tax under applicable provisions of the Internal Revenue Code.Code 1950, § 58-238.37; 1979, c. 559; 1984, c. 675.
VA Code § 58.1-936 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-936. Imposition of tax

A. A tax is hereby imposed upon every generation skipping transfer, where the original transferor is a resident of the Commonwealth of Virginia at the date of original transfer, in an amount equal to the amount allowable as credit for state legacy taxes under § 2604 of the Internal Revenue Code, to the extent such credit exceeds the aggregate amount of all taxes on the same transfer actually paid to the several states of the United States, other than the Commonwealth of Virginia.B. A tax is hereby imposed upon every generation skipping transfer where the original transferor is not a resident of Virginia at the date of the original transfer, but where the generation skipping transfer includes real or personal property having a situs in Virginia, in an amount equal to the amount allowable as a credit for state legacy taxes under § 2604 of the Internal Revenue Code, reduced by an amount which bears the same ratio to the total state tax credit allowable for federal generation skipping transfer tax purposes as the value of the transferred property taxable by all other states bears to the value of the gross generation skipping transfer for federal generation skipping transfer tax purposes. In any case in which a tax is imposed on a generation skipping transfer by Virginia and by one or more other states or the District of Columbia, the Commissioner shall negotiate with the taxing authorities of such other state, states, or District of Columbia so that the aggregate amount of taxes imposed by Virginia and such other state, states or the District of Columbia on a generation skipping transfer does not exceed 100 percent of the amount allowable as credit for state legacy taxes under § 2604 of the Internal Revenue Code.Code 1950, § 58-238.37; 1979, c. 559; 1984, c. 675; 1987, c. 484.
VA Code § 58.1-937 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-937. Filing of return; payment of tax

A. Every person required to file a return reporting a generation skipping transfer under applicable federal statutes and regulations shall file a return with the Department on or before the last day prescribed for filing the federal return. For purposes of this article the requirements for filing a return shall be satisfied by filing a duplicate copy of the federal return.B. The tax imposed by this section shall be due upon a taxable distribution or taxable termination as determined under applicable provisions of the federal generation skipping transfer tax. The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this article. Such tax shall be paid to the Department on or before the last day allowed for filing a return hereunder. Interest computed as provided in § 58.1-15 shall accrue on the amount of unpaid tax from the day after such last day until paid.Code 1950, § 58-238.37; 1979, c. 559; 1984, c. 675.
VA Code § 58.1-938 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 9 - Virginia Estate Tax|§ 58.1-938. Amended return; additional tax

If, after the filing of a duplicate federal generation skipping tax return, the federal authorities increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the Department showing all changes made in the original return and the amount of increase or decrease in the federal generation skipping transfer tax.If, based upon such deficiency and the ground therefor, it appears that the amount of tax previously paid is less than the amount of tax owing, the difference together with interest, as computed under § 58.1-15, shall be paid upon notice and demand by the Department. In the event that the person required to file a return and pay such tax fails to file the return required by this section, any additional tax which is owing may be assessed, or a proceeding in court for such tax may be begun without assessment, at any time prior to the filing of such return or within thirty days after the delinquent filing of such return, notwithstanding any other provision of law.Code 1950, § 58-238.37; 1979, c. 559; 1984, c. 675.
VA Code § 58.1-1001 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 10 - Cigarette Tax|§ 58.1-1001. Tax levied; rate

A. Except as provided in subsection B, in addition to all other taxes now imposed by law, every person within this Commonwealth who sells, stores or receives cigarettes made of tobacco or any substitute thereof, for the purpose of distribution to any person within this Commonwealth, shall pay to this Commonwealth an excise tax of one and one-quarter mills on each such cigarette sold, stored or received before August 1, 2004; an excise tax of one cent on each such cigarette sold, stored or received on and after August 1, 2004, through midnight on June 30, 2005; and an excise tax of 1.5 cents on each such cigarette sold, stored or received on and after July 1, 2005.B. In addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives roll-your-own tobacco, for the purpose of distribution within the Commonwealth, shall pay to the Commonwealth a cigarette excise tax at the rate of 10% of the manufacturer's sales price of such roll-your-own tobacco.C. The revenues generated by the taxes imposed under this section on and after August 1, 2004, shall be collected by the Department and deposited into the Virginia Health Care Fund established under § 32.1-366.D. The provisions of this section shall not apply to members of federal, state, county, city, or town law-enforcement agencies when possession of unstamped cigarettes is necessary in the performance of investigatory duties.Code 1950, § 58-757.1; 1960, c. 392, § 1; 1980, c. 633; 1984, c. 675; 2004, Sp. Sess. I, c. 3; 2006, c. 768; 2014, cc. 422, 458.
VA Code § 58.1-1002 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 10 - Cigarette Tax|§ 58.1-1002. Exemptions

The tax levied shall not apply to free distribution of sample cigarettes in packages containing five or fewer cigarettes or to any package of cigarettes customarily donated free of charge by manufacturers of cigarettes to employees in factories where cigarettes are manufactured in this Commonwealth, when such packages of cigarettes are not taxed by the federal government.Code 1950, § 58-757.1; 1960, c. 392, § 1; 1980, c. 633; 1984, c. 675.
VA Code § 58.1-1003.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 10 - Cigarette Tax|§ 58.1-1003.1. Bad debt; deduction; definition

A. Any stamping agent may deduct the amount of bad debts from the tax imposed by this chapter. The amount deducted shall be charged off as uncollectible on the books of the stamping agent. If a person pays all or part of a bad debt that a stamping agent claimed as a deduction under this section, the stamping agent shall be liable for the amount of taxes deducted in connection with that portion of the debt for which payment is received and shall remit these taxes together with its next report to the Department pursuant to subsection C of § 58.1-1003.B. Any claim for a bad debt deduction under this section shall be supported by all of the following:1. A copy of the original invoice;2. Evidence that the cigarettes described in the invoice were delivered to the person who ordered them; and3. Evidence that the person who ordered and received the cigarettes did not pay the stamping agent for the cigarettes and that the stamping agent used reasonable collection practices in attempting to collect the debt.C. As used in this section, "bad debt" means the taxes under this chapter attributable to any portion of a debt that is related to a sale of cigarettes subject to tax under this chapter that is not otherwise deductible or excludable, that has become worthless or uncollectible in the time period between the date when taxes accrue to the Department for the stamping agents' preceding tax return and the date when taxes accrue to the Department for the present return, and that is eligible to be claimed, or could be eligible to be claimed if the stamping agent kept accounts on an accrual basis, as a deduction pursuant to § 166 of the Internal Revenue Code. A bad debt shall not include (i) any interest on the wholesale price of cigarettes, (ii) uncollectible amounts on property that remains in the possession of the stamping agent until the full purchase price is paid, (iii) expenses incurred in attempting to collect any account receivable or any portion of the debt recovered, (iv) any accounts receivable that have been sold to a third party for collection, and (v) repossessed property.2006, cc. 64, 229.
VA Code § 58.1-1003.2 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 10 - Cigarette Tax|§ 58.1-1003.2. Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents

A. The taxes imposed by subsection B of § 58.1-1001 shall be paid by the stamping agent at the time he files the return required pursuant to this section. Upon payment of the tax and production and transmission of the documentation required by this section, the subject roll-your-own tobacco shall be deemed to bear the Virginia revenue stamp otherwise required by this article.B. Unless specifically provided otherwise in this section, the requirements for paying tax and filing returns relating to roll-your-own tobacco with the Department shall be as provided in Article 2.1 (§ 58.1-1021.01 et seq.) of this chapter.C. Any manufacturer of roll-your-own tobacco who ships, delivers, or otherwise causes roll-your-own tobacco to be transported to a wholesale dealer, retail dealer, or stamping agent located within the Commonwealth shall include on an invoice accompanying each such shipment a listing of all roll-your-own tobacco included in the shipment by manufacturer, brand family, and brand style and the total weight in ounces of each such brand style. The manufacturer shall also include on the invoice the manufacturer's sales price, as that term is defined in § 58.1-1021.01, for all roll-your-own tobacco included in the shipment by manufacturer, brand family, and brand style.D. Any stamping agent who pays the cigarette excise tax imposed by this article on roll-your-own tobacco shall include, on an invoice accompanying each shipment he initiates that includes roll-your-own tobacco, a listing of all roll-your-own tobacco included in the shipment by manufacturer, brand family, and brand style and the total weight in ounces of each such brand style. In addition, the stamping agent shall note on each such invoice that he has paid or will pay the cigarette excise tax imposed by this article. An invoice prepared in accordance with this subsection shall be deemed the cigarette revenue stamp otherwise required by this article. Any wholesaler, distributor, or entity of any kind that subsequently ships the roll-your-own tobacco, or some portion of it, shall (i) cause a copy of the invoice to accompany such subsequent shipment, and (ii) indicate on an invoice prepared by the subsequent shipper any changes in quantity from that reflected in the initial invoice.2006, c. 768.