Virginia Decodedhttps://vacode.org37263358.1-919Meaning of “state.”2026TaxationTaxes Administered by the Department of TaxationVirginia Estate TaxPayment of Death Taxes Due by Nonresident Decedents to Other States

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.

Code 1950, § 58-238.24; 1978, c. 838; 1984, c. 675.