{"data":{"id":"us-va/va.-code-58.1-932","jurisdiction":"us-va","citation":"Va. Code § 58.1-932","heading":"Qualified heir personally liable","body":"The qualified heir shall be personally liable for the additional tax imposed under § 58.1-931. The amount of the adjusted tax difference attributable to an interest in any qualified property, computed in the same manner as provided in subsection (c)(2)(C) of § 2032A of the Internal Revenue Code, shall be a lien on such interest in the property in favor of the Commonwealth. Such lien shall arise at the time the election is filed hereunder and shall continue until:1. The liability for tax under § 58.1-931 attributable to such interest has been satisfied or has become unenforceable by lapse of time; or2. It is established to the satisfaction of the Commissioner that no further tax liability attributable to such interest may arise under § 58.1-931.Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 9. VIRGINIA ESTATE TAX","Article 4. RECAPTURE TAX ON CERTAIN USE-VALUATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-932/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"bd48c4921df9f7b2da6d0a140605cbaf8ae3c84c4767c4fe546dba710bcca050","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-931","next":"us-va/va.-code-58.1-933"},"notice":"GroundRules: Original legal text. Not legal advice."}