§ 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.)
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