Section 80. Certification of payment

Latest version.

If a return is required to be filed, the department will certify the payment of the tax, or that no tax is due, to the personal representative and will file a copy with the Internal Revenue Service. The department will not record these certifications with clerks of court. No certification will be issued if no tax return is required to be filed under § 58.1-905.

Historical Notes

Derived from VR630-7-907, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia.

Statutory Authority

§§ 58.1-203 and 58.1-907 of the Code of Virginia.

                    
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