In addition to the state tax and fee imposed by §§ 58.1-1712 and 58.1-1717.1, the governing body of any county and the council of any city may, as provided in § 58.1-3805, (i) impose a county or city tax in an amount equal to one-third of the amount of the state tax on the probate of a will or grant of administration on the probate of every such will or grant of administration and (ii) charge a $25 fee for the recordation of a list of heirs pursuant to § 64.2-509 or an affidavit pursuant to § 64.2-510, as provided in § 58.1-1717.1.
Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675; 2010, c. 266.
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