{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1727.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1727.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1727.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1727.html"}],"law_id":371055,"edition_id":2,"section_id":371055,"structure_id":52838,"section_number":"58.1-1727","catch_line":"Taxes on suits or writ taxes generally","history":"Code 1950, \u00a7\u00a7 58-71 to 58-73, 58.1-3809; 1956, c. 599; 1970, c. 364; 1977, c. 449; 1984, c. 675; 1985, c. 221; 2005, c. 681; 2014, cc. 360, 589.","full_text":"A tax of $5 is hereby imposed upon (i) the commencement of every civil action in a court of record, whether commenced by petition or notice, ejectment or attachment, other than a summons to answer a suggestion; (ii) the removal or appeal of a cause of action from a district court to a court of record; (iii) the appeal from the decision of the governing body of a county, city or town to a court of record, including the appeal of any decision of a board of zoning appeals; (iv) an attachment returnable to a court of record; and (v) a writ of mandamus sued out of any court, except the Supreme Court of Virginia. However, when the debt or demand for damages exceeds $49,999 but does not exceed $100,000, the tax shall be $15; and when the debt or demand for damages exceeds $100,000, the tax shall be $25.\n\nThis section shall not be applicable to any original jurisdiction proceeding filed in the Supreme Court of Virginia.\n\n","order_by":null,"text":{"0":{"id":1383990,"text":"A tax of $5 is hereby imposed upon (i) the commencement of every civil action in a court of record, whether commenced by petition or notice, ejectment or attachment, other than a summons to answer a suggestion; (ii) the removal or appeal of a cause of action from a district court to a court of record; (iii) the appeal from the decision of the governing body of a county, city or town to a court of record, including the appeal of any decision of a board of zoning appeals; (iv) an attachment returnable to a court of record; and (v) a writ of mandamus sued out of any court, except the Supreme Court of Virginia. However, when the debt or demand for damages exceeds $49,999 but does not exceed $100,000, the tax shall be $15; and when the debt or demand for damages exceeds $100,000, the tax shall be $25.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1383991,"text":"This section shall not be applicable to any original jurisdiction proceeding filed in the Supreme Court of Virginia.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"ancestry":[{"id":52838,"edition_id":2,"name":"Taxes on Suits and Other Judicial Proceedings","identifier":"6","label":"article","depth":4,"order_by":7,"parent_id":52831,"metadata":{"child_laws":3,"child_structures":0},"date_created":"2026-08-02 03:06:39","date_modified":"2026-08-02 12:36:01","permalink":{"id":1479891,"object_type":"structure","relational_id":52838,"identifier":"6","token":"58.1\/I\/17\/6","url":"\/58.1\/I\/17\/6\/","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":371055,"structure_id":52838,"section_number":"58.1-1727","catch_line":"Taxes on suits or writ taxes generally","url":"\/58.1-1727\/","token":"58.1\/I\/17\/6\/58.1-1727","metadata":false},{"id":371056,"structure_id":52838,"section_number":"58.1-1728","catch_line":"Payment of tax","url":"\/58.1-1728\/","token":"58.1\/I\/17\/6\/58.1-1728","metadata":false},{"id":371057,"structure_id":52838,"section_number":"58.1-1729","catch_line":"Payment prerequisite to issue of writ, etc.; effect of failure to collect","url":"\/58.1-1729\/","token":"58.1\/I\/17\/6\/58.1-1729","metadata":false}],"next_section":{"id":371056,"structure_id":52838,"section_number":"58.1-1728","catch_line":"Payment of tax","url":"\/58.1-1728\/","token":"58.1\/I\/17\/6\/58.1-1728","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1727\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 times. 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. Those modifications are as follows: in 1956, chapter 599; in 1970, chapter 364; in 1977, chapter 449; in 1984, chapter 675; in 1985, chapter 221; in 2005, chapter 681<\/a>; in 2014, chapters 360<\/a> and 589<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1479893,"object_type":"law","relational_id":371055,"identifier":"58.1-1727","token":"58.1\/I\/17\/6\/58.1-1727","url":"\/58.1-1727\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1727\/","token":"58.1\/I\/17\/6\/58.1-1727","dublin_core":{"Title":"Taxes on suits or writ taxes generally","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1727","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A tax of $5 is hereby imposed upon (i) the commencement of every civil action<\/span> in a court<\/span> of record, whether commenced by petition<\/span> or notice, ejectment or attachment<\/span>, other than a summons<\/span> to answer a suggestion; (ii) the removal or appeal<\/span> of a cause of action<\/span> from a district court<\/span> to a court<\/span> of record; (iii) the appeal<\/span> from the decision of the governing body of a county, city or town to a court<\/span> of record, including the appeal<\/span> of any decision of a board of zoning appeals<\/span>; (iv) an attachment<\/span> returnable to a court<\/span> of record; and (v) a writ of mandamus<\/span> sued out of any court<\/span>, except the Supreme Court<\/span> of Virginia. However, when the debt or demand for damages<\/span> exceeds $49,999 but does not exceed $100,000, the tax shall be $15; and when the debt or demand for damages<\/span> exceeds $100,000, the tax shall be $25.<\/p>

This section shall not be applicable to any original jurisdiction<\/span> proceeding filed in the Supreme Court<\/span> of Virginia.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAXES ON SUITS OR WRIT TAXES GENERALLY (\u00a7 58.1-1727)\n\nA tax of $5 is hereby imposed upon (i) the commencement of every civil action in\na court of record, whether commenced by petition or notice, ejectment or\nattachment, other than a summons to answer a suggestion; (ii) the removal or\nappeal of a cause of action from a district court to a court of record; (iii)\nthe appeal from the decision of the governing body of a county, city or town to\na court of record, including the appeal of any decision of a board of zoning\nappeals; (iv) an attachment returnable to a court of record; and (v) a writ of\nmandamus sued out of any court, except the Supreme Court of Virginia. However,\nwhen the debt or demand for damages exceeds $49,999 but does not exceed\n$100,000, the tax shall be $15; and when the debt or demand for damages exceeds\n$100,000, the tax shall be $25.\n\nThis section shall not be applicable to any original jurisdiction proceeding\nfiled in the Supreme Court of Virginia.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-71 to 58-73, 58.1-3809; 1956, c. 599; 1970, c. 364;\n1977, c. 449; 1984, c. 675; 1985, c. 221; 2005, c. 681; 2014, cc. 360, 589.","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"}}