{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1716.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1716.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1716.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1716.html"}],"law_id":371039,"edition_id":2,"section_id":371039,"structure_id":52834,"section_number":"58.1-1716","catch_line":"Estates committed to court-appointed administrator","history":"Code 1950, \u00a7 58-69; 1971, Ex. Sess., c. 155; 1984, c. 675.","full_text":"When an estate is committed by order of the appropriate circuit court, or clerk thereof, to any person on the motion of a creditor or other person pursuant to \u00a7 64.2-610, the tax due under this article for such administration shall be paid by the party upon whose motion the estate was committed. The amount of tax paid by such creditor or other person shall be repaid to him by the administrator so appointed out of the first funds received by him from the sale of such estate. If an estate is committed to a person without motion the person shall be required to pay such tax as soon as assets of the estate, sufficient to cover the tax due, have come into his hands.\n\n","order_by":null,"text":{"0":{"id":1383973,"text":"When an estate is committed by order of the appropriate circuit court, or clerk thereof, to any person on the motion of a creditor or other person pursuant to \u00a7 64.2-610, the tax due under this article for such administration shall be paid by the party upon whose motion the estate was committed. The amount of tax paid by such creditor or other person shall be repaid to him by the administrator so appointed out of the first funds received by him from the sale of such estate. If an estate is committed to a person without motion the person shall be required to pay such tax as soon as assets of the estate, sufficient to cover the tax due, have come into his hands.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1716\/","history_text":"

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":376339,"section_number":"64.2-610","catch_line":"When court may allow another to qualify on estate","order_by":null,"url":"\/64.2-610\/"}],"permalink":{"id":1479821,"object_type":"law","relational_id":371039,"identifier":"58.1-1716","token":"58.1\/I\/17\/3\/58.1-1716","url":"\/58.1-1716\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1716\/","token":"58.1\/I\/17\/3\/58.1-1716","dublin_core":{"Title":"Estates committed to court-appointed administrator","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1716","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

When an estate is committed by order<\/span> of the appropriate circuit<\/span> court<\/span>, or clerk thereof, to any person on the motion<\/span> of a creditor<\/span> or other person pursuant to \u00a7 64.2-610<\/a>, the tax due under this article for such administration shall be paid by the party<\/span> upon whose motion<\/span> the estate was committed. The amount of tax paid by such creditor<\/span> or other person shall be repaid to him by the administrator so appointed out of the first funds received by him from the sale of such estate. If an estate is committed to a person without motion<\/span> the person shall be required to pay such tax as soon as assets<\/span> of the estate, sufficient to cover the tax due, have come into his hands.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nESTATES COMMITTED TO COURT-APPOINTED ADMINISTRATOR (\u00a7 58.1-1716)\n\nWhen an estate is committed by order of the appropriate circuit court, or clerk\nthereof, to any person on the motion of a creditor or other person pursuant to\n\u00a7 64.2-610, the tax due under this article for such administration shall be\npaid by the party upon whose motion the estate was committed. The amount of tax\npaid by such creditor or other person shall be repaid to him by the\nadministrator so appointed out of the first funds received by him from the sale\nof such estate. If an estate is committed to a person without motion the person\nshall be required to pay such tax as soon as assets of the estate, sufficient to\ncover the tax due, have come into his hands.\n\nHISTORY: Code 1950, \u00a7 58-69; 1971, Ex. Sess., c. 155; 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"}}