CODE OF VIRGINIA TAX IN LIEU OF PROBATE TAX (§ 58.1-1717.1) A $ 25 fee is hereby charged on the recordation of a list of heirs pursuant to § 64.2-509 or an affidavit pursuant to § 64.2-510 unless a will has been probated for the decedent or there has been a grant of administration on the decedent’s estate. HISTORY: 2010, c. 266.