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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 17. Miscellaneous Taxes |
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ARTICLE 3. Tax on Wills and Administrations |
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SECTION 58.1-1717.1. Tax in lieu of probate tax |
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A $25 fee is hereby charged on the recordation of a list of heirs pursuant to § 64.2-509 or an affidavit pursuant to § 64.2-509 unless a will has been probated for the decedent or there has been a grant of administration on the decedent's estate. 2010, c. 64.2-509 . |