§ 58.1-1712. Levy; rate of tax
A tax is hereby imposed on the probate of every will or grant of administration not exempt by law. The tax shall be based on the value of the estate as determined in § 58.1-1713. For every $100 of value, or fraction of $100, a tax of 10 cents is imposed. However, the tax imposed by this section shall not apply to decedents' estates of $15,000 or less in value.
(Code 1950, § 58-66; 1973, c. 282; 1984, c. 675; 1985, c. 474; 1988, c. 292; 1989, c. 387; 1998, c. 117; 2003, c. 195.)
Sections: Previous 58.1-1705 58.1-1706 58.1-1707 58.1-1708 58.1-1709 58.1-1710 58.1-1711 58.1-1712 58.1-1713 58.1-1714 58.1-1715 58.1-1716 58.1-1717 58.1-1718 58.1-1719 NextLast modified: April 16, 2009