§ 58.1-932. Qualified heir personally liable.

The qualified heir shall be personally liable for the additional tax imposedunder § 58.1-931. The amount of the adjusted tax difference attributable toan interest in any qualified property, computed in the same manner asprovided 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 theCommonwealth. Such lien shall arise at the time the election is filedhereunder and shall continue until:

1. The liability for tax under § 58.1-931 attributable to such interest hasbeen satisfied or has become unenforceable by lapse of time; or

2. It is established to the satisfaction of the Commissioner that no furthertax liability attributable to such interest may arise under § 58.1-931.

(Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.)