{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-931.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-931.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-931.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-931.html"}],"law_id":372645,"edition_id":2,"section_id":372645,"structure_id":53008,"section_number":"58.1-931","catch_line":"Imposition of tax","history":"Code 1950, \u00a7 58-238.38; 1981, c. 399; 1984, c. 675.","full_text":"A\n\nWhen the gross estate of a decedent at the date of death is of such value as to require filing a federal estate tax return and such estate contains certain farm or business real property which qualified for valuation under § 2032A of the Internal Revenue Code, and such property has been valued in the manner provided in § 2032A for the tax imposed under this chapter, a copy of the election made at the time of filing the federal estate tax return shall be attached to the Virginia estate tax return when filed. Such return shall also include an agreement signed by each person in being having an interest, whether or not in possession, in such property and consent to the application of § 2032A of the Internal Revenue Code.\n\nB\n\nIf, within fifteen years after the decedent’s death and before the death of the qualified heir, as defined in § 2032A(e)(1) of the Internal Revenue Code, a qualified heir disposes of any interest in the property, other than to a member of his family, as defined in subsection (e)(2) of such section, or ceases to use such property for qualified uses as defined in subsection (b) (2) of such section, there is hereby imposed an additional Virginia estate tax, computed as provided in subsection (c) of § 2032A of the Internal Revenue Code.\n\n","order_by":null,"text":{"0":{"id":1389757,"text":"When the gross estate of a decedent at the date of death is of such value as to require filing a federal estate tax return and such estate contains certain farm or business real property which qualified for valuation under § 2032A of the Internal Revenue Code, and such property has been valued in the manner provided in § 2032A for the tax imposed under this chapter, a copy of the election made at the time of filing the federal estate tax return shall be attached to the Virginia estate tax return when filed. Such return shall also include an agreement signed by each person in being having an interest, whether or not in possession, in such property and consent to the application of § 2032A of the Internal Revenue Code.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1389758,"text":"If, within fifteen years after the decedent’s death and before the death of the qualified heir, as defined in § 2032A(e)(1) of the Internal Revenue Code, a qualified heir disposes of any interest in the property, other than to a member of his family, as defined in subsection (e)(2) of such section, or ceases to use such property for qualified uses as defined in subsection (b) (2) of such section, there is hereby imposed an additional Virginia estate tax, computed as provided in subsection (c) of § 2032A of the Internal Revenue Code.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":53008,"edition_id":2,"name":"Recapture Tax on Certain Use-Valuations","identifier":"4","label":"article","depth":4,"order_by":4,"parent_id":53004,"metadata":{"child_laws":4,"child_structures":0},"date_created":"2026-08-02 03:09:50","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482227,"object_type":"structure","relational_id":53008,"identifier":"4","token":"58.1\/I\/9\/4","url":"\/58.1\/I\/9\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53004,"edition_id":2,"name":"Virginia Estate Tax","identifier":"9","label":"chapter","depth":3,"order_by":9,"parent_id":52818,"metadata":{"child_laws":39,"child_structures":5},"date_created":"2026-08-02 03:09:45","date_modified":"2026-08-02 12:35:56","permalink":{"id":1482095,"object_type":"structure","relational_id":53004,"identifier":"9","token":"58.1\/I\/9","url":"\/58.1\/I\/9\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372645,"structure_id":53008,"section_number":"58.1-931","catch_line":"Imposition of tax","url":"\/58.1-931\/","token":"58.1\/I\/9\/4\/58.1-931","metadata":false},{"id":372646,"structure_id":53008,"section_number":"58.1-932","catch_line":"Qualified heir personally liable","url":"\/58.1-932\/","token":"58.1\/I\/9\/4\/58.1-932","metadata":false},{"id":372647,"structure_id":53008,"section_number":"58.1-933","catch_line":"Notice of disposition or change in use of property","url":"\/58.1-933\/","token":"58.1\/I\/9\/4\/58.1-933","metadata":false},{"id":372648,"structure_id":53008,"section_number":"58.1-934","catch_line":"Purpose","url":"\/58.1-934\/","token":"58.1\/I\/9\/4\/58.1-934","metadata":false}],"next_section":{"id":372646,"structure_id":53008,"section_number":"58.1-932","catch_line":"Qualified heir personally liable","url":"\/58.1-932\/","token":"58.1\/I\/9\/4\/58.1-932","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-931\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1981, chapter 399; in 1984, chapter 675.<\/p>","references":[{"id":372646,"section_number":"58.1-932","catch_line":"Qualified heir personally liable","order_by":null,"url":"\/58.1-932\/"},{"id":372647,"section_number":"58.1-933","catch_line":"Notice of disposition or change in use of property","order_by":null,"url":"\/58.1-933\/"}],"refers_to":false,"permalink":{"id":1482229,"object_type":"law","relational_id":372645,"identifier":"58.1-931","token":"58.1\/I\/9\/4\/58.1-931","url":"\/58.1-931\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-931\/","token":"58.1\/I\/9\/4\/58.1-931","dublin_core":{"Title":"Imposition of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-931","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> When the gross estate<\/span> of a decedent<\/span> at the date of death is of such value<\/span> as to require filing a federal estate tax return and such estate contains certain farm or business real property which qualified for valuation under § 2032A of the Internal Revenue Code, and such property has been valued in the manner provided in § 2032A for the tax imposed under this chapter, a copy of the election made at the time of filing the federal estate tax return shall be attached to the Virginia estate tax return when filed. Such return shall also include an agreement signed by each person in being having an interest, whether or not in possession<\/span>, in such property and consent to the application of § 2032A of the Internal Revenue Code. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If, within fifteen years after the decedent<\/span>’s death and before the death of the qualified heir, as defined in § 2032A(e)(1) of the Internal Revenue Code, a qualified heir disposes of any interest in the property, other than to a member of his family, as defined in subsection (e)(2) of such section, or ceases to use such property for qualified uses as defined in subsection (b) (2) of such section, there is hereby imposed an additional Virginia estate tax, computed as provided in subsection (c) of § 2032A of the Internal Revenue Code. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nIMPOSITION OF TAX (\u00a7 58.1-931)\n\nA. When the gross estate of a decedent at the date of death is of such value as\nto require filing a federal estate tax return and such estate contains certain\nfarm or business real property which qualified for valuation under § 2032A\nof the Internal Revenue Code, and such property has been valued in the manner\nprovided in § 2032A for the tax imposed under this chapter, a copy of the\nelection made at the time of filing the federal estate tax return shall be\nattached to the Virginia estate tax return when filed. Such return shall also\ninclude an agreement signed by each person in being having an interest, whether\nor not in possession, in such property and consent to the application of §\n2032A of the Internal Revenue Code.\n\nB. If, within fifteen years after the decedent’s death and before the\ndeath of the qualified heir, as defined in § 2032A(e)(1) of the Internal\nRevenue Code, a qualified heir disposes of any interest in the property, other\nthan to a member of his family, as defined in subsection (e)(2) of such section,\nor ceases to use such property for qualified uses as defined in subsection (b)\n(2) of such section, there is hereby imposed an additional Virginia estate tax,\ncomputed as provided in subsection (c) of § 2032A of the Internal Revenue\nCode.\n\nHISTORY: Code 1950, \u00a7 58-238.38; 1981, c. 399; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}