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ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
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Developed and maintained by the Division of Legislative Automated Systems.
1994 SESSION
HB 810 Apportionment of estate taxes.
Introduced by: W. Tayloe Murphy, Jr. | all patrons ... notes | add to my profiles
SUMMARY:
Apportionment of estate taxes. Permits a person to designate any property, interest or benefit included in his or her estate as a source for payment of estate taxes, including nonprobate assets. Reno v. Commissioner held that a testator may not allocate the tax on probate property to nonprobate property. This bill would reverse that holding. The bill also imposes a duty on the personal representatives of estates for which a return is due on or after July 1, 1994, to keep persons interested in the estate who may have liability for the taxes due informed about the tax situation. Several clarifications and additions are made to the statutory construction of a "pay all taxes" clause in a document (e.g., extended to cover trusts and other documents, expanding the exception for taxes imposed on the death of a life tenant of terminable interest property, excepting taxes payable by reason of a general power of appointment, etc.). Finally, the bill also expands application of the article to cover estate taxes imposed under the laws of any other state.
FULL TEXT
- 01/25/94 House: Presented and ordered printed pdf
- 02/14/94 House: Printed as engrossed LD0736152 (HB810E) pdf
- 03/21/94 House: Bill text as passed House and Senate (HB810ER) pdf
- 04/26/94 Governor: Acts of Assembly Chapter text (CHAP0917) pdf
AMENDMENTS
HISTORY
- 01/25/94 House: Presented and ordered printed
- 01/25/94 House: Referred to Committee for Courts of Justice
- 02/07/94 House: Assigned to C. J. sub-committee: 3/4
- 02/12/94 House: Reported from C. J. with amendment (22-Y 0-N)
- 02/13/94 House: Read first time
- 02/14/94 House: Read second time
- 02/14/94 House: Committee amendment agreed to
- 02/14/94 House: Engrossed by House as amended
- 02/14/94 House: Printed as engrossed LD0736152 (HB810E)
- 02/15/94 House: Read third time and passed House (Block Vote) (99-Y 0-N)
- 02/15/94 House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
- 02/15/94 House: Communicated to Senate
- 02/16/94 Senate: Read first time
- 02/16/94 Senate: Referred to Committee for Courts of Justice
- 03/06/94 Senate: Reported from Courts of Justice (15-Y 0-N)
- 03/07/94 Senate: Constitutional reading dispensed (40-Y 0-N)
- 03/07/94 Senate: VOTE: CONST. READING DISPENSED (40-Y 0-N)
- 03/08/94 Senate: Read third time
- 03/08/94 Senate: Passed Senate (40-Y 0-N)
- 03/08/94 Senate: VOTE: PASSAGE (40-Y 0-N)
- 03/21/94 House: Bill text as passed House and Senate (HB810ER)
- 03/28/94 House: Enrolled
- 03/29/94 House: Signed by Speaker
- 03/30/94 Senate: Signed by President
- 04/12/94 House: Governor's recommendation received by House
- 04/20/94 House: House concurred in Gov's recommendation (97-Y 0-N)
- 04/20/94 House: VOTE: ADOPTION (97-Y 0-N)
- 04/20/94 Senate: Senate concurred in Gov's recommendation (40-Y 0-N)
- 04/20/94 Senate: VOTE: ADOPT GOVERNOR'S RECOMM. (40-Y 0-N)
- 04/20/94 Governor: Governor's recommendation adopted
- 04/20/94 House: Reenrolled
- 04/20/94 House: Signed by Speaker as reenrolled
- 04/20/94 Senate: Signed by President as reenrolled
- 04/20/94 House: Enacted, Chapter 917 (effective 7/1/94)
- 04/26/94 Governor: Acts of Assembly Chapter text (CHAP0917)