76961858.1-934Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationVirginia Estate TaxRecapture Tax On Certain Use-valuationsPurposeCode 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.http://law.lis.virginia.gov/vacode/58.1-934//58.1-934/58.1/I/9/4/58.1-934

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.section

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