79322558.1-932Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationVirginia Estate TaxRecapture Tax On Certain Use-valuationsQualified heir personally liableCode 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.http://law.lis.virginia.gov/vacode/58.1-932/58.1-931Imposition of tax/58.1-931//58.1-932/58.1/I/9/4/58.1-932

The qualified heir shall be personally liable for the additional tax imposed under § 58.1-931. The amount of the adjusted tax difference attributable to an interest in any qualified property, computed in the same manner as provided in subsection (c)(2)(C) of § 2032A of the Internal Revenue Code, shall be a lien on such interest in the property in favor of the Commonwealth. Such lien shall arise at the time the election is filed hereunder and shall continue until:section

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The liability for tax under § 58.1-931 attributable to such interest has been satisfied or has become unenforceable by lapse of time; orsection

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It is established to the satisfaction of the Commissioner that no further tax liability attributable to such interest may arise under § 58.1-931.section

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