§ 58.1-1718. City or county probate tax
In addition to the state tax imposed by § 58.1-1712, the governing body of any county and the council of any city may impose a county or city tax on the probate of every will or grant of administration as provided in § 58.1-3805. Such tax shall be in an amount equal to one-third of the amount of the state tax on such probate of a will or grant of administration.
(Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675.)
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