{"law_id":"769618","section_number":"58.1-934","catch_line":"Purpose","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\/58.1-934\/","refers_to":false,"url":"\/58.1-934\/","token":"58.1\/I\/9\/4\/58.1-934","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":"769618","structure_id":"2575","full_text":"The purpose of this article is to recapture the excess of the estate tax liability which would have been incurred had the special use valuation procedure not been used; in other words, the maximum additional recapture tax is the amount that the special valuation has saved the estate.","text":{"0":{"id":"2480704","text":"The purpose of this article is to recapture the excess of the estate tax liability which would have been incurred had the special use valuation procedure not been used; in other words, the maximum additional recapture tax is the amount that the special valuation has saved the estate.","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":"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"},"references":false,"formats":{"txt":"\/58.1-934.txt","json":"\/58.1-934.json","xml":"\/58.1-934.xml"},"dublin_core":{"Title":"Purpose","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-934","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nPURPOSE (\u00a7 58.1-934)\n\nThe purpose of this article is to recapture the excess of the estate tax\nliability which would have been incurred had the special use valuation procedure\nnot been used; in other words, the maximum additional recapture tax is the\namount that the special valuation has saved the estate.\n\nHISTORY: Code 1950, \u00a7 58-238.38; 1981, c. 399; 1984, c. 675."}