http://www.cdc.gov/nchs/data/nvss/vsrg/vsrg03-508.pdf
Conclusion
An accurate count of the number of deaths due to COVID–19 infection, which depends in part on proper death certification, is critical to ongoing public health surveillance and response. When a death is due to COVID–19, it is likely the UCOD and thus, it should be reported on the lowest line used in Part I of the death certificate. Ideally, testing for COVID–19 should be conducted but, it is acceptable to report COVID–19 on without this confirmation if the circumstances are compelling within a reasonable degree of certainty.
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