Agencies | Governor
Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
[REPEALED] Estate Tax [23 VAC 10 ‑ 300]
Repeal Virginia Estate Tax Regulation As It Provides No Guidance Beyond the Plain Meaning of Statute
General Information
Action Summary As a result of a periodic review of the Virginia Estate Tax Regulation initiated by the Department of Taxation on May 30, 2016 and completed June 20, 2016, the Department of Taxation has determined that the regulation should be repealed because it provides no guidance beyond the plain meaning of the statutes to which it applies and it is not necessary to protect the public health, safety, or welfare. A regulation that is not necessary to interpret the law or to protect the public health, safety, or welfare violates the general principles set forth in Governor Terence R. McAuliffe ‘s Executive Order 17 signed June 30, 2014. Since 1980 Virginia imposed a “pick-up” estate tax that was equal to the maximum amount of the federal credit for state death taxes as it existed on January 1, 1978. Congress eliminated the federal credit for state death taxes in 2005, but the freeze to 1978 preserved the revenue from the Virginia estate tax. In 2006 the General Assembly struck the language tying the tax to the 1978 amount of the federal credit, which effectively repealed the Virginia estate tax. See Acts of Assembly, 2006, Sp. Sess. I, chapter 4, 5. The proposed regulatory action would repeal the corresponding regulations.
Chapters Affected Only affects this chapter.
Exempt from APA No, this action is subject to Article 2 of the Administrative Process Act.
RIS Project Yes  [004871]
Result of Prior Periodic Review Dated 5/5/2016
New Periodic Review This action will not be used to conduct a new periodic review.
Stages associated with this regulatory action.
Stage ID Stage Type Status
7665 Fast-Track Stage complete. This regulation became effective on 02/27/2017.
Contact Information
Name / Title: Joe Mayer  / Lead Policy Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address:
Phone: (804)371-2299    FAX: (804)371-2355    TDD: ()-

This person is the primary contact for this board.