Title 58.1. Taxation
Chapter 32. Real Property Tax
§ 58.1-3219.13. Definitions.
As used in this article, unless the context requires otherwise:
"Covered person" means any person set forth in the definition of "deceased person" in § 9.1-400 whose beneficiary, as defined in § 9.1-400, is entitled to receive benefits under § 9.1-402, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017.
2017, c. 248.