A tax is hereby imposed on the probate of every will or grant of administration not exempt by law. The tax shall be based on the value of the estate as determined in § 58.1-1713. For every $100 of value, or fraction of $100, a tax of 10 cent(s) is imposed. However, the tax imposed by this section shall not apply to decedents' estates of $15,000 or less in value.
Code 1950, § 58-66; 1973, c. 282; 1984, c. 675; 1985, c. 474; 1988, c. 292; 1989, c. 387; 1998, c. 117; 2003, c. 195.
Structure Code of Virginia
Chapter 17 - Miscellaneous Taxes
§ 58.1-1704. Tax segregated for state taxation
§ 58.1-1705. Disposition of proceeds
§ 58.1-1710. Disposition of proceeds
§ 58.1-1712. Levy; rate of tax
§ 58.1-1713. Value of the estate; time of valuation
§ 58.1-1715. Payment of tax prerequisite to qualification
§ 58.1-1716. Estates committed to court-appointed administrator
§ 58.1-1717.1. Tax in lieu of probate tax
§ 58.1-1718. City or county probate tax
§ 58.1-1718.01. Exemption for victims of the Virginia Beach mass shooting
§ 58.1-1726. When no tax on a seal to be charged
§ 58.1-1727. Taxes on suits or writ taxes generally
§ 58.1-1729. Payment prerequisite to issue of writ, etc.; effect of failure to collect
§ 58.1-1730. Tax for enhanced 911 service; definitions
§ 58.1-1731. Fee for digital media purchase or rental
§ 58.1-1733. Disposition of proceeds
§ 58.1-1738. Administration of the tax
§ 58.1-1739. Forwarding of tax information to law-enforcement officials
§ 58.1-1740. Credits against tax
§ 58.1-1741. Disposition of revenues
§ 58.1-1745. Disposable plastic bag tax