{"data":{"id":"us-va/va.-code-58.1-935","jurisdiction":"us-va","citation":"Va. Code § 58.1-935","heading":"Definitions","body":"A. Terms, phrases, and words used in this article, except for those defined in subsection B of this section, shall be defined as they are defined under Chapter 13 of subchapter B of the Internal Revenue Code of 1954, as amended.B. As used in this article the term or phrase:\"Federal generation skipping transfer tax\" means the tax imposed by Chapter 13 of subchapter A of the Internal Revenue Code of 1954, as amended.\"Generation skipping transfer\" includes every transfer subject to the tax imposed under Chapter 13 of subchapter A of the Internal Revenue Code of 1954, as amended, where the original transferor is a resident of the Commonwealth of Virginia at the date of original transfer, or the property transferred is real or personal property having a situs in Virginia.\"Original transferor\" means any grantor, donor, trustor, or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation skipping transfer tax under applicable provisions of the Internal Revenue Code.Code 1950, § 58-238.37; 1979, c. 559; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 9. VIRGINIA ESTATE TAX","Article 5. GENERATION SKIPPING TRANSFERS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-935/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"545ee4113e44883ae011e56cabda43780c710c1b1f5477a7157cb17cea4e2431","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-934","next":"us-va/va.-code-58.1-936"},"notice":"GroundRules: Original legal text. Not legal advice."}