Tax on Wills and Administrations

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This is Article 3 of the Code of Virginia, titled “Tax on Wills and Administrations.” It is part of Chapter 17 “Miscellaneous Taxes”, which is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 10 sections.

§ 58.1-1711	Title
§ 58.1-1712	Levy; rate of tax
§ 58.1-1713	Value of the estate; time of valuation
§ 58.1-1714	Filing of return
§ 58.1-1715	Payment of tax prerequisite to qualification
§ 58.1-1716	Estates committed to court-appointed administrator
§ 58.1-1717	Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable
§ 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