Code of Virginia - Title 58.1 Taxation - Section 58.1-3805 Levy

§ 58.1-3805. Levy

In addition to the state tax imposed by § 58.1-1712 the governing body of any county or city is hereby authorized to impose a city or county tax on the probate of every will or grant of administration in an amount equal to one-third 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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Last modified: April 16, 2009