Tax On Wills And Administrations
This is Article 3 of the Code of Virginia, titled “Tax On Wills And Administrations.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 17, titled “Miscellaneous Taxes.” It’s comprised of the following 9 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