{"law_id":"790615","section_number":"58.1-933","catch_line":"Notice of disposition or change in use of property","history":"Code 1950, \u00a7 58-238.38; 1981, c. 399; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-933\/","refers_to":[{"id":"791685","section_number":"58.1-931","catch_line":"Imposition of tax","url":"\/58.1-931\/"}],"url":"\/58.1-933\/","token":"58.1\/I\/9\/4\/58.1-933","structure":{"1":{"id":"2575","name":"Recapture Tax On Certain Use-valuations","identifier":"4","label":"article","url":"\/58.1\/I\/9\/4\/"},"2":{"id":"1072","name":"Virginia Estate Tax","identifier":"9","label":"chapter","url":"\/58.1\/I\/9\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"790615","structure_id":"2575","full_text":"Any qualified heir is required to notify the Commissioner, on a form prescribed by the Commissioner, of any disposition or change in use of the property and pay any additional Virginia estate tax resulting from such disposition or change, within six months of such disposition or change. Notwithstanding any other provision of law prescribing limitations, any tax imposed under \u00a7 58.1-931 may be assessed until the expiration of three years from the date of such notification.","text":{"0":{"id":"2551015","text":"Any qualified heir is required to notify the Commissioner, on a form prescribed by the Commissioner, of any disposition or change in use of the property and pay any additional Virginia estate tax resulting from such disposition or change, within six months of such disposition or change. Notwithstanding any other provision of law prescribing limitations, any tax imposed under \u00a7 58.1-931 may be assessed until the expiration of three years from the date of such notification.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"2575","name":"Recapture Tax On Certain Use-valuations","identifier":"4","label":"article","url":"\/58.1\/I\/9\/4\/"},"2":{"id":"1072","name":"Virginia Estate Tax","identifier":"9","label":"chapter","url":"\/58.1\/I\/9\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"791685","structure_id":"2575","section_number":"58.1-931","catch_line":"Imposition of tax","url":"\/58.1-931\/","token":"58.1\/I\/9\/4\/58.1-931"},"1":{"id":"793225","structure_id":"2575","section_number":"58.1-932","catch_line":"Qualified heir personally liable","url":"\/58.1-932\/","token":"58.1\/I\/9\/4\/58.1-932"},"2":{"id":"790615","structure_id":"2575","section_number":"58.1-933","catch_line":"Notice of disposition or change in use of property","url":"\/58.1-933\/","token":"58.1\/I\/9\/4\/58.1-933"},"3":{"id":"769618","structure_id":"2575","section_number":"58.1-934","catch_line":"Purpose","url":"\/58.1-934\/","token":"58.1\/I\/9\/4\/58.1-934"}},"previous_section":{"id":"793225","structure_id":"2575","section_number":"58.1-932","catch_line":"Qualified heir personally liable","url":"\/58.1-932\/","token":"58.1\/I\/9\/4\/58.1-932"},"next_section":{"id":"769618","structure_id":"2575","section_number":"58.1-934","catch_line":"Purpose","url":"\/58.1-934\/","token":"58.1\/I\/9\/4\/58.1-934"},"references":false,"formats":{"txt":"\/58.1-933.txt","json":"\/58.1-933.json","xml":"\/58.1-933.xml"},"dublin_core":{"Title":"Notice of disposition or change in use of property","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-933","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nNOTICE OF DISPOSITION OR CHANGE IN USE OF PROPERTY (\u00a7 58.1-933)\n\nAny qualified heir is required to notify the Commissioner, on a form prescribed\nby the Commissioner, of any disposition or change in use of the property and pay\nany additional Virginia estate tax resulting from such disposition or change,\nwithin six months of such disposition or change. Notwithstanding any other\nprovision of law prescribing limitations, any tax imposed under \u00a7 58.1-931 may\nbe assessed until the expiration of three years from the date of such\nnotification.\n\nHISTORY: Code 1950, \u00a7 58-238.38; 1981, c. 399; 1984, c. 675."}