Chap. 194.—An ACT providing reciprocal relations in respect to death duties in
non-resident estates. [H B 406]
Approved March 23, 1932

Be it enacted by the general assembly of Virginia, as follows:
Section 1. At any time before the expiration of eighteen months
after the qualification in this Commonwealth of any executor of the
will of, or administrator of the estate of, any non-resident decedent,
such executor or administrator shall file with the clerk of the court
in which he qualified proof that all death taxes, together with interest
or penalties thereon, which are due to the State of domicile of such
decedent, or to any political subdivision thereof, have been paid or
secured, or that no such taxes, interest or penalties are due, as the
case may be, unless it appears that letters have been issued in the
state of domicile. |

Section 2. The proof required by section one may be in the form
of a certificate issued by the official or body charged with the ad-
ministration of the death tax laws of the domiciliary state but if
such proof be not filed within the time limit set out in section one,
then, the clerk of the court shall forthwith notify by mail the official
or body of the domiciliary state charged with the administration of
the death tax laws thereof with respect to such estate, and shall state
in such notice so far as is known to him (a) the name, date of death
and last domicile of such decedent, (b) the name and address of each
executor or administrator, (c) a summary of the values of the real
estate, tangible personalty, and intangible personalty, wherever sit-
uated, belonging to such decedent at the time of his death, (d) the fact
that such executor or administrator has not filed theretofore the proof
required in section one of this act. Such clerk shall attach to such
notice a plain copy of the will and codicils of such decedent, if he
died testate, or if he died intestate, a list of his heirs and next-of-kin,
so far as is known to such clerk. Within sixty days after the mailing
of such notice, the official or body charged with the administration
of the death tax laws of the domiciliary state may file with such
court in this Commonwealth a petition for an accounting in such es-
state. Such official body of the domiciliary state shall, for the pur-
pose of this act, be a party interested for the purpose of petitioning
such court for such accounting; and if such petition be filed within
said period of sixty days, such court shall decree such accounting,
and upon such accounting being filed and approved shall decree the
remission to the fiduciary appointed by the domiciliary probate court
of the balance of the intangible personalty after the payment of cred-
itors and expenses of administration in this Commonwealth.

Section 3. ‘Unless the provisions of either section one or sec-
tion two of this act shall have been complied with, no such executor
or adiministrator shall be entitled to a final accounting or discharge
in any court in this Commonwealth.

Section 4. The provisions of this act shall apply to the estate of
any nonresident decedent if the laws of the State of his domicile
contain a provision, of any nature or however expressed, whereby this
State is given reasonable assurance of the collection of its inheritance
or death taxes, interest and penalties, from the estates of decedents
dying domiciled in this Commonwealth in cases where the estates of
such decedents are being administered by the probate court of such
other state, or if the state of domicile does not grant letters in non-
resident estates until after letters have been issued by the state of
domicile. The provisions of this act shall be liberally construed in
order to insure that the state of domicile of any decedent shall receive
any death taxes, together with interest and penalties thereon, due to it.

Section 5. For the purpose of this act, the word “state” shall be
construed to include any territory of the United States, the District of
Columbia, and any foreign country.