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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 9. Virginia Estate Tax |
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ARTICLE 4. Recapture Tax on Certain Use-Valuations |
| SECTION 58.1-931. Imposition of tax |
| SECTION 58.1-932. Qualified heir personally liable |
| SECTION 58.1-933. Notice of disposition or change in use of property |
| SECTION 58.1-934. Purpose |