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.
Va. Code Ann. § 58.1-919, under Chapter 9. Virginia Estate Tax..
Va. Code Ann. § 58.1-919
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.