Section 90. Nonpayment of tax; lien for unpaid taxes; certificates of release from lien

Latest version.

No lien attaches to real or personal property of a nonresident decedent unless the estate of the nonresident decedent is taxable and the proper tax is not paid. A release of lien on a nonresident estate will be issued upon request after receipt by the department of a copy of the federal closing letter.

Historical Notes

Derived from VR630-7-908, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia.

Statutory Authority

§§ 58.1-203 and 58.1-908 of the Code of Virginia.

                    
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