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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 9. Virginia Estate Tax |
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ARTICLE 2. Payment of Death Taxes Due By Nonresident Decedents to Other States |
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SECTION 58.1-919. Meaning of "state." |
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For the purpose of this article the word "state" shall be construed to include any territory of the United States, the District of Columbia and any foreign country. Code 1950, § 58-238.24; 1978, c. 838; 1984, c. 675. |