46 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-1715 Payment of tax prerequisite to qualification
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No one shall be permitted to qualify and act as executor or administrator until the tax imposed by § 58.1-1712 has been paid.
Va. Code Ann. § 58.1-1716 Estates committed to court-appointed administrator
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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 § 64.2-610, the tax due under this article for such administration shall be paid by the party upon whose motion the estat…
Va. Code Ann. § 58.1-1717 Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable
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The clerk of the court wherein the probate or administration tax has been paid by an estate shall thereafter compare the total value of the probate estate as shown on the probate tax return with the total value shown on the inventory of such estate to determine whether the estate…
Va. Code Ann. § 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 § 64.2-510 unless a will has been probated for the decedent or there has been a grant of administration on the decedent's estate.