§ 58.1-355 Income taxes of members of armed services on death
The provisions of § 692(a) and (c) of the Internal Revenue Code, as amended, shall be applicable in the same manner for purposes of the tax imposed in Article 2 of this chapter.
History
This law was first created in 1991. The record of its establishment is cataloged in chapters 346 and 361 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1991 “Acts” aren’t available online.
1991, cc. 346, 361.