{"data":{"id":"us-va/va.-code-58.1-934","jurisdiction":"us-va","citation":"Va. Code § 58.1-934","heading":"Purpose","body":"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.","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/58.1-934/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"f76bdf35dabb4881416021dd36f789b0ce4f41951d2740619a99b84aa529ced8","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-933","next":"us-va/va.-code-58.1-935"},"notice":"GroundRules: Original legal text. Not legal advice."}