Recapture Tax on Certain Use-Valuations

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This is Article 4 of the Code of Virginia, titled “Recapture Tax on Certain Use-Valuations.” It is part of Chapter 9 “Virginia Estate 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 4 sections.