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.

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Terms Used In Virginia Code 58.1-918

  • State: means any state, territory or possession of the United States and the District of Columbia. See Virginia Code 58.1-901

Code 1950, § 58-238.23; 1978, c. 838; 1984, c. 675.

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