{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-932.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-932.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-932.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-932.html"}],"law_id":372646,"edition_id":2,"section_id":372646,"structure_id":53008,"section_number":"58.1-932","catch_line":"Qualified heir personally liable","history":"Code 1950, \u00a7 58-238.38; 1981, c. 399; 1984, c. 675.","full_text":"The qualified heir shall be personally liable for the additional tax imposed under \u00a7 58.1-931. The amount of the adjusted tax difference attributable to an interest in any qualified property, computed in the same manner as provided in subsection (c)(2)(C) of \u00a7 2032A of the Internal Revenue Code, shall be a lien on such interest in the property in favor of the Commonwealth. Such lien shall arise at the time the election is filed hereunder and shall continue until:\n\n1\n\nThe liability for tax under § 58.1-931 attributable to such interest has been satisfied or has become unenforceable by lapse of time; or\n\n2\n\nIt is established to the satisfaction of the Commissioner that no further tax liability attributable to such interest may arise under § 58.1-931.\n\n","order_by":null,"text":{"0":{"id":1389759,"text":"The qualified heir shall be personally liable for the additional tax imposed under \u00a7 58.1-931. The amount of the adjusted tax difference attributable to an interest in any qualified property, computed in the same manner as provided in subsection (c)(2)(C) of \u00a7 2032A of the Internal Revenue Code, shall be a lien on such interest in the property in favor of the Commonwealth. Such lien shall arise at the time the election is filed hereunder and shall continue until:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":1389760,"text":"The liability for tax under § 58.1-931 attributable to such interest has been satisfied or has become unenforceable by lapse of time; or","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":1389761,"text":"It is established to the satisfaction of the Commissioner that no further tax liability attributable to such interest may arise under § 58.1-931.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-932\/","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":false,"refers_to":[{"id":372645,"section_number":"58.1-931","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-931\/"}],"permalink":{"id":1482233,"object_type":"law","relational_id":372646,"identifier":"58.1-932","token":"58.1\/I\/9\/4\/58.1-932","url":"\/58.1-932\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-932\/","token":"58.1\/I\/9\/4\/58.1-932","dublin_core":{"Title":"Qualified heir personally liable","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-932","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The qualified heir shall be personally liable for the additional tax imposed under \u00a7 58.1-931<\/a>. The amount of the adjusted tax difference attributable to an interest in any qualified property, computed in the same manner as provided in subsection (c)(2)(C) of \u00a7 2032A of the Internal Revenue Code, shall be a lien<\/span> on such interest in the property in favor of the Commonwealth. Such lien<\/span> shall arise at the time the election is filed hereunder and shall continue until:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The liability for tax under § 58.1-931<\/a> attributable to such interest has been satisfied or has become unenforceable by lapse of time; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> It is established to the satisfaction of the Commissioner that no further tax liability attributable to such interest may arise under § 58.1-931<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nQUALIFIED HEIR PERSONALLY LIABLE (\u00a7 58.1-932)\n\nThe qualified heir shall be personally liable for the additional tax imposed\nunder \u00a7 58.1-931. The amount of the adjusted tax difference attributable to an\ninterest in any qualified property, computed in the same manner as provided in\nsubsection (c)(2)(C) of \u00a7 2032A of the Internal Revenue Code, shall be a lien\non such interest in the property in favor of the Commonwealth. Such lien shall\narise at the time the election is filed hereunder and shall continue until:\n\n1. The liability for tax under § 58.1-931 attributable to such interest has\nbeen satisfied or has become unenforceable by lapse of time; or\n\n2. It is established to the satisfaction of the Commissioner that no further tax\nliability attributable to such interest may arise under § 58.1-931.\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"}}