{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-933.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-933.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-933.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-933.html"}],"law_id":372647,"edition_id":2,"section_id":372647,"structure_id":53008,"section_number":"58.1-933","catch_line":"Notice of disposition or change in use of property","history":"Code 1950, \u00a7 58-238.38; 1981, c. 399; 1984, c. 675.","full_text":"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 \u00a7 58.1-931 may be assessed until the expiration of three years from the date of such notification.\n\n","order_by":null,"text":{"0":{"id":1389762,"text":"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 \u00a7 58.1-931 may be assessed until the expiration of three years from the date of such notification.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-933\/","history_text":"<p>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":1482237,"object_type":"law","relational_id":372647,"identifier":"58.1-933","token":"58.1\/I\/9\/4\/58.1-933","url":"\/58.1-933\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-933\/","token":"58.1\/I\/9\/4\/58.1-933","dublin_core":{"Title":"Notice of disposition or change in use of property","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-933","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any qualified heir is required to notify the Commissioner, on a form prescribed by the Commissioner, of any <span class=\"dictionary\">disposition<\/span> or change in use of the property and pay any additional Virginia estate tax resulting from such <span class=\"dictionary\">disposition<\/span> or change, within six months of such <span class=\"dictionary\">disposition<\/span> or change. Notwithstanding any other provision of <span class=\"dictionary\">law<\/span> prescribing limitations, any tax imposed under \u00a7&nbsp;<a class=\"law\" title=\"Imposition of tax\" href=\"\/58.1-931\/\">58.1-931<\/a> may be assessed until the expiration of three years from the date of such notification.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nNOTICE OF DISPOSITION OR CHANGE IN USE OF PROPERTY (\u00a7 58.1-933)\n\nAny qualified heir is required to notify the Commissioner, on a form prescribed\nby the Commissioner, of any disposition or change in use of the property and pay\nany additional Virginia estate tax resulting from such disposition or change,\nwithin six months of such disposition or change. Notwithstanding any other\nprovision of law prescribing limitations, any tax imposed under \u00a7 58.1-931 may\nbe assessed until the expiration of three years from the date of such\nnotification.\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"}}