§ 58.1-934. Purpose.
The purpose of this article is to recapture the excess of the estate taxliability which would have been incurred had the special use valuationprocedure not been used; in other words, the maximum additional recapture taxis the amount that the special valuation has saved the estate.
(Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.)
§ 58.1-934. Purpose.
The purpose of this article is to recapture the excess of the estate taxliability which would have been incurred had the special use valuationprocedure not been used; in other words, the maximum additional recapture taxis the amount that the special valuation has saved the estate.
(Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.)
§ 58.1-934. Purpose.
The purpose of this article is to recapture the excess of the estate taxliability which would have been incurred had the special use valuationprocedure not been used; in other words, the maximum additional recapture taxis the amount that the special valuation has saved the estate.
(Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.)
