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2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-934. Purpose


VA Code § 58.1-934 (2014) What's This?

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.

Code 1950, ยง 58-238.38; 1981, c. 399; 1984, c. 675.

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