{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-919.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-919.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-919.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-919.html"}],"law_id":372633,"edition_id":2,"section_id":372633,"structure_id":53006,"section_number":"58.1-919","catch_line":"Meaning of “state.”","history":"Code 1950, \u00a7 58-238.24; 1978, c. 838; 1984, c. 675.","full_text":"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.\n\n","order_by":null,"text":{"0":{"id":1389744,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53006,"edition_id":2,"name":"Payment of Death Taxes Due by Nonresident Decedents to Other States","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":53004,"metadata":{"child_laws":7,"child_structures":0},"date_created":"2026-08-02 03:09:47","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482151,"object_type":"structure","relational_id":53006,"identifier":"2","token":"58.1\/I\/9\/2","url":"\/58.1\/I\/9\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53004,"edition_id":2,"name":"Virginia Estate Tax","identifier":"9","label":"chapter","depth":3,"order_by":9,"parent_id":52818,"metadata":{"child_laws":39,"child_structures":5},"date_created":"2026-08-02 03:09:45","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482095,"object_type":"structure","relational_id":53004,"identifier":"9","token":"58.1\/I\/9","url":"\/58.1\/I\/9\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372627,"structure_id":53006,"section_number":"58.1-913","catch_line":"Proof of payment of death taxes to state of domicile","url":"\/58.1-913\/","token":"58.1\/I\/9\/2\/58.1-913","metadata":false},{"id":372628,"structure_id":53006,"section_number":"58.1-914","catch_line":"Notice to domiciliary state if proof not filed","url":"\/58.1-914\/","token":"58.1\/I\/9\/2\/58.1-914","metadata":false},{"id":372629,"structure_id":53006,"section_number":"58.1-915","catch_line":"Petition of domiciliary state for accounting","url":"\/58.1-915\/","token":"58.1\/I\/9\/2\/58.1-915","metadata":false},{"id":372630,"structure_id":53006,"section_number":"58.1-916","catch_line":"Final accounting not granted without compliance","url":"\/58.1-916\/","token":"58.1\/I\/9\/2\/58.1-916","metadata":false},{"id":372631,"structure_id":53006,"section_number":"58.1-917","catch_line":"To what nonresident estates article applies","url":"\/58.1-917\/","token":"58.1\/I\/9\/2\/58.1-917","metadata":false},{"id":372632,"structure_id":53006,"section_number":"58.1-918","catch_line":"How article construed","url":"\/58.1-918\/","token":"58.1\/I\/9\/2\/58.1-918","metadata":false},{"id":372633,"structure_id":53006,"section_number":"58.1-919","catch_line":"Meaning of \"state.\"","url":"\/58.1-919\/","token":"58.1\/I\/9\/2\/58.1-919","metadata":false}],"previous_section":{"id":372632,"structure_id":53006,"section_number":"58.1-918","catch_line":"How article construed","url":"\/58.1-918\/","token":"58.1\/I\/9\/2\/58.1-918","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-919\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1978, chapter 838; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1482177,"object_type":"law","relational_id":372633,"identifier":"58.1-919","token":"58.1\/I\/9\/2\/58.1-919","url":"\/58.1-919\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-919\/","token":"58.1\/I\/9\/2\/58.1-919","dublin_core":{"Title":"Meaning of “state.”","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-919","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For the purpose of this article the word “state<\/span>” shall be construed to include any territory of the United States<\/span>, the District of Columbia and any foreign country.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMEANING OF “STATE.” (\u00a7 58.1-919)\n\nFor the purpose of this article the word “state” shall be construed\nto include any territory of the United States, the District of Columbia and any\nforeign country.\n\nHISTORY: Code 1950, \u00a7 58-238.24; 1978, c. 838; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}