Virginia Statutes
§ 10.1-1803 — Gifts, devises and bequests
Virginia § 10.1-1803
JurisdictionVirginia
Title 10.1CONSERVATION
Subtitle IIACTIVITIES ADMINISTERED BY OTHER ENTITIES
Ch. 18VIRGINIA OUTDOORS FOUNDATION
This text of Virginia § 10.1-1803 (Gifts, devises and bequests) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 10.1-1803 (2026).
Text
Gifts, devises or bequests, whether personal or real property, and the income therefrom, accepted by the Foundation, shall be deemed to be gifts to the Commonwealth, which shall be exempt from all state and local taxes, and shall be regarded as the property of the Commonwealth for the purposes of all tax laws.
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Legislative History
1966, c. 525, § 10-165; 1988, c. 891.
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Bluebook (online)
Virginia § 10.1-1803, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/10.1/10.1-1803.