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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>372647</law_id><section_number>58.1-933</section_number><catch_line>Notice of disposition or change in use of property</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="2" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="9" identifier="9">Virginia Estate Tax</unit><unit label="article" level="4" order_by="4" identifier="4">Recapture Tax on Certain Use-Valuations</unit></structure><text>
						<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 &#xA7;&#xA0;<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></text><history>Code 1950, &#xA7; 58-238.38; 1981, c. 399; 1984, c. 675.</history><metadata></metadata></law>
