Virginia Code 58.1-1718.01: Exemption for victims of the Virginia Beach mass shooting.
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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.
Terms Used In Virginia Code 58.1-1718.01
- City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
- Probate: Proving a will
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.