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Developed and maintained by the Division of Legislative Automated Systems.
1994 SESSION
LD7054152Be it enacted by the General Assembly of Virginia:
1. That the second enactment of Chapter 838 of the Acts of Assembly of 1978 is amended and reenacted as follows:
2. That the provisions of Chapter 5 of Title 58, consisting of sections
numbered [ 58.1-152 through 58.1-217.14 58-152 through 58-217.14 ]
, as were in effect on December 31, 1979, shall not be applicable to
estates of decedents dying on or after January one, nineteen hundred
eighty 1, 1980; provided, however, that inheritance taxes due with
respect to estates of decedents dying before January one, nineteen hundred
eighty 1, 1980, shall be assessed by the Department of Taxation
pursuant to Chapter 5 of Title 58 which shall continue in force until all
such taxes have been fully collected, but no inheritance taxes shall be
imposed on any remainder interest included in the taxable estate and subject
to the tax imposed by Chapter 9 of Title 58.1, consisting of sections
numbered 58.1-900 through 58.1-938.
2. That the provisions of this act are declaratory of existing law.