Va. Code Ann. § 58.1-1718.01

Exemption for victims of the Virginia Beach mass shooting

Known as the Virginia Tax on Wills and Administrations Act

The act spans §§ 58.1-1711 to 58.1-1718.01 (10 sections).

2020, cc. 249, 278.

A. As used in this section, "Virginia Beach mass shooting" means the mass shooting that occurred on May 31, 2019, at the Virginia Beach Municipal Center in the City of Virginia Beach.

B. No tax shall be imposed under this article on the probate of a will or grant of administration of the estate of an individual who died as a result of the Virginia Beach mass shooting.

Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.