Recapture Tax On Certain Use-valuations
This is Article 4 of the Code of Virginia, titled “Recapture Tax On Certain Use-valuations.” 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 9, titled “Virginia Estate Tax.” It’s comprised of the following 4 sections.