Gifts, devises or bequests, whether personal or real property, and the income derived therefrom, accepted by the Director, shall be deemed as 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.
1989, c. 553.
Structure Code of Virginia
Chapter 2 - Parks and Recreation
§ 10.1-200. Duties related to parks and outdoor recreation; additional powers
§ 10.1-200.1. State park master planning
§ 10.1-200.01. Lyme disease signage
§ 10.1-200.2. Littering in state parks; civil penalty
§ 10.1-200.3. Admittance and parking in state parks; prohibitions; civil penalty
§ 10.1-201. Acquisition of lands of scenic beauty, recreational utility or historical interest
§ 10.1-202. Gifts, funds, and fees designated for state parks; establishment of funds
§ 10.1-202.1. Golden Passport established; free entry into state parks
§ 10.1-203. Establishment, protection and maintenance of Appalachian Trail
§ 10.1-204. Statewide system of trails
§ 10.1-204.1. (Expires January 1, 2027) State Trails Advisory Committee established; report
§ 10.1-205. Management of False Cape State Park
§ 10.1-205.1. Breaks Interstate Park Compact of 1954
§ 10.1-207. Cooperation of other departments, etc.
§ 10.1-210. Additional powers of the Department
§ 10.1-211. Additional duties of the Department
§ 10.1-212. Virginia Natural Heritage Program
§ 10.1-213. Dedication of natural area preserves
§ 10.1-214. Virginia natural area preserves system established
§ 10.1-215. Natural Area Preservation Fund established
§ 10.1-216. Natural area registry