{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1715.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1715.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1715.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1715.html"}],"law_id":371038,"edition_id":2,"section_id":371038,"structure_id":52834,"section_number":"58.1-1715","catch_line":"Payment of tax prerequisite to qualification","history":"Code 1950, \u00a7 58-68; 1984, c. 675.","full_text":"No one shall be permitted to qualify and act as executor or administrator until the tax imposed by \u00a7 58.1-1712 has been paid.\n\n","order_by":null,"text":{"0":{"id":1383972,"text":"No one shall be permitted to qualify and act as executor or administrator until the tax imposed by \u00a7 58.1-1712 has been paid.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52834,"edition_id":2,"name":"Tax on Wills and Administrations","identifier":"3","label":"article","depth":4,"order_by":3,"parent_id":52831,"metadata":{"child_laws":10,"child_structures":0},"date_created":"2026-08-02 03:06:36","date_modified":"2026-08-02 12:35:59","permalink":{"id":1479799,"object_type":"structure","relational_id":52834,"identifier":"3","token":"58.1\/I\/17\/3","url":"\/58.1\/I\/17\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52831,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":17,"parent_id":52818,"metadata":{"child_laws":54,"child_structures":13},"date_created":"2026-08-02 03:06:35","date_modified":"2026-08-02 12:35:58","permalink":{"id":1479715,"object_type":"structure","relational_id":52831,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371034,"structure_id":52834,"section_number":"58.1-1711","catch_line":"Title","url":"\/58.1-1711\/","token":"58.1\/I\/17\/3\/58.1-1711","metadata":false},{"id":371035,"structure_id":52834,"section_number":"58.1-1712","catch_line":"Levy; rate of tax","url":"\/58.1-1712\/","token":"58.1\/I\/17\/3\/58.1-1712","metadata":false},{"id":371036,"structure_id":52834,"section_number":"58.1-1713","catch_line":"Value of the estate; time of valuation","url":"\/58.1-1713\/","token":"58.1\/I\/17\/3\/58.1-1713","metadata":false},{"id":371037,"structure_id":52834,"section_number":"58.1-1714","catch_line":"Filing of return","url":"\/58.1-1714\/","token":"58.1\/I\/17\/3\/58.1-1714","metadata":false},{"id":371038,"structure_id":52834,"section_number":"58.1-1715","catch_line":"Payment of tax prerequisite to qualification","url":"\/58.1-1715\/","token":"58.1\/I\/17\/3\/58.1-1715","metadata":false},{"id":371039,"structure_id":52834,"section_number":"58.1-1716","catch_line":"Estates committed to court-appointed administrator","url":"\/58.1-1716\/","token":"58.1\/I\/17\/3\/58.1-1716","metadata":false},{"id":371041,"structure_id":52834,"section_number":"58.1-1717","catch_line":"Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable","url":"\/58.1-1717\/","token":"58.1\/I\/17\/3\/58.1-1717","metadata":false},{"id":371040,"structure_id":52834,"section_number":"58.1-1717.1","catch_line":"Tax in lieu of probate tax","url":"\/58.1-1717.1\/","token":"58.1\/I\/17\/3\/58.1-1717.1","metadata":false},{"id":371044,"structure_id":52834,"section_number":"58.1-1718","catch_line":"City or county probate tax","url":"\/58.1-1718\/","token":"58.1\/I\/17\/3\/58.1-1718","metadata":false},{"id":371042,"structure_id":52834,"section_number":"58.1-1718.01","catch_line":"Exemption for victims of the Virginia Beach mass shooting","url":"\/58.1-1718.01\/","token":"58.1\/I\/17\/3\/58.1-1718.01","metadata":false}],"previous_section":{"id":371037,"structure_id":52834,"section_number":"58.1-1714","catch_line":"Filing of return","url":"\/58.1-1714\/","token":"58.1\/I\/17\/3\/58.1-1714","metadata":false},"next_section":{"id":371039,"structure_id":52834,"section_number":"58.1-1716","catch_line":"Estates committed to court-appointed administrator","url":"\/58.1-1716\/","token":"58.1\/I\/17\/3\/58.1-1716","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1715\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":371035,"section_number":"58.1-1712","catch_line":"Levy; rate of tax","order_by":null,"url":"\/58.1-1712\/"}],"permalink":{"id":1479817,"object_type":"law","relational_id":371038,"identifier":"58.1-1715","token":"58.1\/I\/17\/3\/58.1-1715","url":"\/58.1-1715\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1715\/","token":"58.1\/I\/17\/3\/58.1-1715","dublin_core":{"Title":"Payment of tax prerequisite to qualification","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1715","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>No one shall be permitted to qualify and act as executor or administrator until the tax imposed by \u00a7&nbsp;<a class=\"law\" title=\"Levy; rate of tax\" href=\"\/58.1-1712\/\">58.1-1712<\/a> has been paid.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPAYMENT OF TAX PREREQUISITE TO QUALIFICATION (\u00a7 58.1-1715)\n\nNo one shall be permitted to qualify and act as executor or administrator until\nthe tax imposed by \u00a7 58.1-1712 has been paid.\n\nHISTORY: Code 1950, \u00a7 58-68; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}