There is a newer version of the Code of Virginia
2015 Code of Virginia
Title 58.1 - Taxation
§ 58.1-919. Meaning of "state."
VA Code § 58.1-919 (2015) What's This?
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, ยง 58-238.24; 1978, c. 838; 1984, c. 675.
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