Virginia Land Conservation Incentives Act of 1999

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This is Article 20.1 of the Code of Virginia, titled “Virginia Land Conservation Incentives Act of 1999.” It is part of Chapter 3 “Income Tax”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 5 sections.

§ 58.1-510	Purpose
§ 58.1-511	Definitions
§ 58.1-512	Land preservation tax credits for individuals and corporations
§ 58.1-512.1	Determination of fair market value of donation
§ 58.1-513	Limitations; transfer of credit; gain or loss from tax credit