{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-935.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-935.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-935.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-935.html"}],"law_id":372649,"edition_id":2,"section_id":372649,"structure_id":53009,"section_number":"58.1-935","catch_line":"Definitions","history":"Code 1950, \u00a7 58-238.37; 1979, c. 559; 1984, c. 675.","full_text":"A\n\nTerms, phrases, and words used in this article, except for those defined in subsection B of this section, shall be defined as they are defined under Chapter 13 of subchapter B of the Internal Revenue Code of 1954, as amended.\n\nB\n\nAs used in this article the term or phrase:\n\t\t\t“Federal generation skipping transfer tax” means the tax imposed by Chapter 13 of subchapter A of the Internal Revenue Code of 1954, as amended.\n\n\t\t\t“Generation skipping transfer” includes every transfer subject to the tax imposed under Chapter 13 of subchapter A of the Internal Revenue Code of 1954, as amended, where the original transferor is a resident of the Commonwealth of Virginia at the date of original transfer, or the property transferred is real or personal property having a situs in Virginia.\n\n\t\t\t“Original transferor” means any grantor, donor, trustor, or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation skipping transfer tax under applicable provisions of the Internal Revenue Code.\n\n","order_by":null,"text":{"0":{"id":1389764,"text":"Terms, phrases, and words used in this article, except for those defined in subsection B of this section, shall be defined as they are defined under Chapter 13 of subchapter B of the Internal Revenue Code of 1954, as amended.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1389765,"text":"As used in this article the term or phrase:\n\t\t\t“Federal generation skipping transfer tax” means the tax imposed by Chapter 13 of subchapter A of the Internal Revenue Code of 1954, as amended.\t\t\t“Generation skipping transfer” includes every transfer subject to the tax imposed under Chapter 13 of subchapter A of the Internal Revenue Code of 1954, as amended, where the original transferor is a resident of the Commonwealth of Virginia at the date of original transfer, or the property transferred is real or personal property having a situs in Virginia.\t\t\t“Original transferor” means any grantor, donor, trustor, or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation skipping transfer tax under applicable provisions of the Internal Revenue Code.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":53009,"edition_id":2,"name":"Generation Skipping Transfers","identifier":"5","label":"article","depth":4,"order_by":5,"parent_id":53004,"metadata":{"child_laws":4,"child_structures":0},"date_created":"2026-08-02 03:09:51","date_modified":"2026-08-02 12:35:57","permalink":{"id":1482245,"object_type":"structure","relational_id":53009,"identifier":"5","token":"58.1\/I\/9\/5","url":"\/58.1\/I\/9\/5\/","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":372649,"structure_id":53009,"section_number":"58.1-935","catch_line":"Definitions","url":"\/58.1-935\/","token":"58.1\/I\/9\/5\/58.1-935","metadata":false},{"id":372650,"structure_id":53009,"section_number":"58.1-936","catch_line":"Imposition of tax","url":"\/58.1-936\/","token":"58.1\/I\/9\/5\/58.1-936","metadata":false},{"id":372651,"structure_id":53009,"section_number":"58.1-937","catch_line":"Filing of return; payment of tax","url":"\/58.1-937\/","token":"58.1\/I\/9\/5\/58.1-937","metadata":false},{"id":372652,"structure_id":53009,"section_number":"58.1-938","catch_line":"Amended return; additional tax","url":"\/58.1-938\/","token":"58.1\/I\/9\/5\/58.1-938","metadata":{"court_decisions":""}}],"next_section":{"id":372650,"structure_id":53009,"section_number":"58.1-936","catch_line":"Imposition of tax","url":"\/58.1-936\/","token":"58.1\/I\/9\/5\/58.1-936","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-935\/","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 1979, chapter 559; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1482247,"object_type":"law","relational_id":372649,"identifier":"58.1-935","token":"58.1\/I\/9\/5\/58.1-935","url":"\/58.1-935\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-935\/","token":"58.1\/I\/9\/5\/58.1-935","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-935","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Terms, phrases, and words used in this article, except for those defined in subsection B of this section, shall be defined as they are defined under Chapter 13 of subchapter B of the Internal Revenue Code of 1954, as amended. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> As used in this article the term or phrase:\n\t\t\t“Federal generation skipping transfer tax<\/span>” means the tax imposed by Chapter 13 of subchapter A of the Internal Revenue Code of 1954, as amended.

\t\t\t“Generation skipping transfer<\/span>” includes every transfer subject to the tax imposed under Chapter 13 of subchapter A of the Internal Revenue Code of 1954, as amended, where the original transferor<\/span> is a resident<\/span> of the Commonwealth of Virginia at the date of original transfer, or the property transferred is real or personal property having a situs in Virginia.

\t\t\t“Original transferor<\/span>” means any grantor, donor, trustor, or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation skipping transfer tax<\/span> under applicable provisions of the Internal Revenue Code. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-935)\n\nA. Terms, phrases, and words used in this article, except for those defined in\nsubsection B of this section, shall be defined as they are defined under Chapter\n13 of subchapter B of the Internal Revenue Code of 1954, as amended.\n\nB. As used in this article the term or phrase:\n\t\t\t“Federal generation skipping transfer tax” means the tax imposed\nby Chapter 13 of subchapter A of the Internal Revenue Code of 1954, as\namended.\t\t\t“Generation skipping transfer” includes every transfer\nsubject to the tax imposed under Chapter 13 of subchapter A of the Internal\nRevenue Code of 1954, as amended, where the original transferor is a resident of\nthe Commonwealth of Virginia at the date of original transfer, or the property\ntransferred is real or personal property having a situs in\nVirginia.\t\t\t“Original transferor” means any grantor, donor, trustor,\nor testator who by grant, gift, trust or will makes a transfer of real or\npersonal property that results in a federal generation skipping transfer tax\nunder applicable provisions of the Internal Revenue Code.\n\nHISTORY: Code 1950, \u00a7 58-238.37; 1979, c. 559; 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"}}