Purpose

Va. Code Ann. § 58.1-934
in effect
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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. Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-934/Fetched: 10/16/2026

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