§ 58.1-933. Notice of disposition or change in use of property
Any qualified heir is required to notify the Commissioner, on a form prescribed by the Commissioner, of any disposition or change in use of the property and pay any additional Virginia estate tax resulting from such disposition or change, within six months of such disposition or change. Notwithstanding any other provision of law prescribing limitations, any tax imposed under § 58.1-931 may be assessed until the expiration of three years from the date of such notification.
(Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.)
Sections: Previous 58.1-924 58.1-925 58.1-926 58.1-927 58.1-928 58.1-929 58.1-930 58.1-931 58.1-932 58.1-933 58.1-934 58.1-935 58.1-936 58.1-937 58.1-938 NextLast modified: April 16, 2009