                                 CODE OF VIRGINIA

QUALIFIED HEIR PERSONALLY LIABLE (§ 58.1-932)

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 &#xA7; 58.1-931 attributable to such interest has
been satisfied or has become unenforceable by lapse of time; or

2. It is established to the satisfaction of the Commissioner that no further tax
liability attributable to such interest may arise under &#xA7; 58.1-931.

HISTORY: Code 1950, § 58-238.38; 1981, c. 399; 1984, c. 675.