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Virginia Law

Code of Virginia

Table of Contents » Title 58.1. Taxation » Subtitle I. Taxes Administered by the Department of Taxation » Chapter 17. Miscellaneous Taxes » Article 3. Tax on Wills and Administrations » § 58.1-1718.01. Exemption for victims of the Virginia Beach mass shooting

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Code of Virginia
Title 58.1. Taxation
Chapter 17. Miscellaneous Taxes

11/5/2024

§ 58.1-1718.01. Exemption for victims of the Virginia Beach mass shooting.

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.

2020, cc. 249, 278.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.