Virginia Land Conservation Incentives Act Of 1999

This is Article 20.1 of the Code of Virginia, titled “Virginia Land Conservation Incentives Act Of 1999.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 3, titled “Income Tax.” It’s comprised of the following 5 sections.

§ 58.1-510
Purpose
§ 58.1-511
Definitions
§ 58.1-512
Land preservation tax credits for individuals and corporations
§ 58.1-512.1
Determination of fair market value of donation
§ 58.1-513
Limitations; transfer of credit; gain or loss from tax credit