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.

§ 58.1-931
Imposition of tax
§ 58.1-932
Qualified heir personally liable
§ 58.1-933
Notice of disposition or change in use of property
§ 58.1-934
Purpose