{"data":{"id":"us-va/va.-code-58.1-919","jurisdiction":"us-va","citation":"Va. Code § 58.1-919","heading":"Meaning of \"state.\"","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 9. VIRGINIA ESTATE TAX","Article 2. PAYMENT OF DEATH TAXES DUE BY NONRESIDENT DECEDENTS TO OTHER STATES"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-919/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"b074028dc0862028d9207ee4ff70b1060fdfbb90246cfc8a214550ebe5a058b7","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-918","next":"us-va/va.-code-58.1-920"},"notice":"GroundRules: Original legal text. Not legal advice."}