{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-934.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-934.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-934.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-934.html"}],"law_id":372648,"edition_id":2,"section_id":372648,"structure_id":53008,"section_number":"58.1-934","catch_line":"Purpose","history":"Code 1950, \u00a7 58-238.38; 1981, c. 399; 1984, c. 675.","full_text":"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.\n\n","order_by":null,"text":{"0":{"id":1389763,"text":"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.","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":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\/58.1-934\/","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":false,"permalink":{"id":1482241,"object_type":"law","relational_id":372648,"identifier":"58.1-934","token":"58.1\/I\/9\/4\/58.1-934","url":"\/58.1-934\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-934\/","token":"58.1\/I\/9\/4\/58.1-934","dublin_core":{"Title":"Purpose","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-934","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>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.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPURPOSE (\u00a7 58.1-934)\n\nThe purpose of this article is to recapture the excess of the estate tax\nliability which would have been incurred had the special use valuation procedure\nnot been used; in other words, the maximum additional recapture tax is the\namount that the special valuation has saved the estate.\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"}}