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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 |
| SECTION 58.1-1711. Title |
| SECTION 58.1-1712. Levy; rate of tax |
| SECTION 58.1-1713. Value of the estate; time of valuation |
| SECTION 58.1-1714. Filing of return |
| SECTION 58.1-1715. Payment of tax prerequisite to qualification |
| SECTION 58.1-1716. Estates committed to court-appointed administrator |
| SECTION 58.1-1717. Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable |
| SECTION 58.1-1717.1. Tax in lieu of probate tax |
| SECTION 58.1-1718. City or county probate tax |