Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 10.1-217: Gifts, devises and bequests

Where this section sits in the code

Title 10.1. CONSERVATION
Subtitle I. ACTIVITIES ADMINISTERED BY THE DEPARTMENT OF CONSERVATION AND RECREATION
Chapter 2. PARKS AND RECREATION
Article 3. VIRGINIA NATURAL AREA PRESERVES ACT

Gifts, devises or bequests, whether personal or real property, and the income derived therefrom, accepted by the Director, shall be deemed as gifts to the Commonwealth, which shall be exempt from all state and local taxes, and shall be regarded as the property of the Commonwealth for the purposes of all tax laws.1989, c. 553.

Collected 2026-09-04T15:13:59Z. Source file · JSON

Browse this collection