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.
Va. Code Ann. § 58.1-919
Meaning of "state."
Known as the Virginia Estate Tax Act
The act spans §§ 58–58 (28 sections).
Code 1950, § 58-238.24; 1978, c. 838; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.