"Family cemetery" means a private burying ground or cemetery, not operated for profit, that contains a collection of graves of people who descend from the same immediate family and that is exempt from taxation pursuant to Article X, Section 6 (a) (3) of the Constitution of Virginia.
"Immediate family member or descendant" means a spouse, child, parent, sibling, grandchild, grandparent, and parent-in-law of a deceased person buried in a family cemetery.
"Interment" means the same as that term is defined in § 54.1-2310.
Va. Code § 57-27.1:1