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2020 Code of Virginia
Title 58.1 - Taxation
Chapter 17 - Miscellaneous Taxes
§ 58.1-1718.01. Exemption for victims of the Virginia Beach mass shooting
Universal Citation: VA Code § 58.1-1718.01 (2020)
A. As used in this section, "Virginia Beach mass shooting" means the mass shooting that occurred on May 31, 2019, at the Virginia Beach Municipal Center in the City of Virginia Beach.
B. No tax shall be imposed under this article on the probate of a will or grant of administration of the estate of an individual who died as a result of the Virginia Beach mass shooting.
2020, cc. 249, 278.
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