2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 9 Virginia Estate Tax (58.1-900 thru 58.1-938)
58.1-933 Notice of disposition or change in use of property
58.1-933. Notice of disposition or change in use of property.
Any qualified heir is required to notify the Commissioner, on a form prescribed by the Commissioner, of any disposition or change in use of the property and pay any additional Virginia estate tax resulting from such disposition or change, within six months of such disposition or change. Notwithstanding any other provision of law prescribing limitations, any tax imposed under 58.1-931 may be assessed until the expiration of three years from the date of such notification.
(Code 1950, 58-238.38; 1981, c. 399; 1984, c. 675.)
Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
