Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 3. Income Tax |
ARTICLE 20.1. Virginia Land Conservation Incentives Act of 1999 |
SECTION 58.1-510. Purpose |
SECTION 58.1-511. Definitions |
SECTION 58.1-512. Land preservation tax credits for individuals and corporations |
SECTION 58.1-512.1. Determination of fair market value of donation |
SECTION 58.1-513. Limitations; transfer of credit; gain or loss from tax credit |