Upon the payment of the estate tax, or if no tax is due pursuant to a filing under § 58.1-905 or § 58.1-906, upon the ascertainment of that fact, the Department shall certify such fact to the personal representative.

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Terms Used In Virginia Code 58.1-907

  • Department: means the Department of Taxation. See Virginia Code 58.1-1
  • Personal representative: means the personal representative of the estate of the decedent, appointed, qualified and acting within the Commonwealth, or, if there is no personal representative appointed, qualified and acting within the Commonwealth, then any person in actual or constructive possession of the Virginia gross estate of the decedent. See Virginia Code 58.1-901

Code 1950, § 58-238.8; 1978, c. 838; 1984, c. 675.

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