{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1718.01.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1718.01.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1718.01.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1718.01.html"}],"law_id":371042,"edition_id":2,"section_id":371042,"structure_id":52834,"section_number":"58.1-1718.01","catch_line":"Exemption for victims of the Virginia Beach mass shooting","history":"2020, cc. 249, 278.","full_text":"A\n\nAs 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.\n\nB\n\nNo 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.\n\n","order_by":null,"text":{"0":{"id":1383976,"text":"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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1383977,"text":"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.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":52834,"edition_id":2,"name":"Tax on Wills and Administrations","identifier":"3","label":"article","depth":4,"order_by":3,"parent_id":52831,"metadata":{"child_laws":10,"child_structures":0},"date_created":"2026-08-02 03:06:36","date_modified":"2026-08-02 12:35:59","permalink":{"id":1479799,"object_type":"structure","relational_id":52834,"identifier":"3","token":"58.1\/I\/17\/3","url":"\/58.1\/I\/17\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52831,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":17,"parent_id":52818,"metadata":{"child_laws":54,"child_structures":13},"date_created":"2026-08-02 03:06:35","date_modified":"2026-08-02 12:35:58","permalink":{"id":1479715,"object_type":"structure","relational_id":52831,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","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":371034,"structure_id":52834,"section_number":"58.1-1711","catch_line":"Title","url":"\/58.1-1711\/","token":"58.1\/I\/17\/3\/58.1-1711","metadata":false},{"id":371035,"structure_id":52834,"section_number":"58.1-1712","catch_line":"Levy; rate of tax","url":"\/58.1-1712\/","token":"58.1\/I\/17\/3\/58.1-1712","metadata":false},{"id":371036,"structure_id":52834,"section_number":"58.1-1713","catch_line":"Value of the estate; time of valuation","url":"\/58.1-1713\/","token":"58.1\/I\/17\/3\/58.1-1713","metadata":false},{"id":371037,"structure_id":52834,"section_number":"58.1-1714","catch_line":"Filing of return","url":"\/58.1-1714\/","token":"58.1\/I\/17\/3\/58.1-1714","metadata":false},{"id":371038,"structure_id":52834,"section_number":"58.1-1715","catch_line":"Payment of tax prerequisite to qualification","url":"\/58.1-1715\/","token":"58.1\/I\/17\/3\/58.1-1715","metadata":false},{"id":371039,"structure_id":52834,"section_number":"58.1-1716","catch_line":"Estates committed to court-appointed administrator","url":"\/58.1-1716\/","token":"58.1\/I\/17\/3\/58.1-1716","metadata":false},{"id":371041,"structure_id":52834,"section_number":"58.1-1717","catch_line":"Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable","url":"\/58.1-1717\/","token":"58.1\/I\/17\/3\/58.1-1717","metadata":false},{"id":371040,"structure_id":52834,"section_number":"58.1-1717.1","catch_line":"Tax in lieu of probate tax","url":"\/58.1-1717.1\/","token":"58.1\/I\/17\/3\/58.1-1717.1","metadata":false},{"id":371044,"structure_id":52834,"section_number":"58.1-1718","catch_line":"City or county probate tax","url":"\/58.1-1718\/","token":"58.1\/I\/17\/3\/58.1-1718","metadata":false},{"id":371042,"structure_id":52834,"section_number":"58.1-1718.01","catch_line":"Exemption for victims of the Virginia Beach mass shooting","url":"\/58.1-1718.01\/","token":"58.1\/I\/17\/3\/58.1-1718.01","metadata":false}],"previous_section":{"id":371044,"structure_id":52834,"section_number":"58.1-1718","catch_line":"City or county probate tax","url":"\/58.1-1718\/","token":"58.1\/I\/17\/3\/58.1-1718","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1718.01\/","history_text":"

This law was first created in 2020. The record of its establishment is cataloged in chapters 249<\/a> and 278<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1479837,"object_type":"law","relational_id":371042,"identifier":"58.1-1718.01","token":"58.1\/I\/17\/3\/58.1-1718.01","url":"\/58.1-1718.01\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1718.01\/","token":"58.1\/I\/17\/3\/58.1-1718.01","dublin_core":{"Title":"Exemption for victims of the Virginia Beach mass shooting","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1718.01","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section, “Virginia Beach mass shooting<\/span>” means the mass shooting that occurred on May 31, 2019, at the Virginia Beach Municipal Center in the City of Virginia Beach. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> 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<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTION FOR VICTIMS OF THE VIRGINIA BEACH MASS SHOOTING (\u00a7 58.1-1718.01)\n\nA. As used in this section, “Virginia Beach mass shooting” means the\nmass shooting that occurred on May 31, 2019, at the Virginia Beach Municipal\nCenter in the City of Virginia Beach.\n\nB. No tax shall be imposed under this article on the probate of a will or grant\nof administration of the estate of an individual who died as a result of the\nVirginia Beach mass shooting.\n\nHISTORY: 2020, cc. 249, 278.","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"}}