§ 58.1-3806. Collection of tax; compensation for clerk
The tax imposed by this article shall be collected by the clerk of court in whose office wills are admitted to probate or grants of administration are issued.
The clerk who collects the tax and pays the revenues collected into the treasury of the county or city shall be entitled to compensation for such service in an amount equal to five percent of the amount collected and remitted. Such compensation shall be paid out of the county or city treasury.
(Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675.)
Sections: Previous 58.1-3800 58.1-3801 58.1-3802 58.1-3803 58.1-3804 58.1-3805 58.1-3806 58.1-3807 58.1-3808 58.1-3809 58.1-3812 58.1-3813 58.1-3813.1 58.1-3814 58.1-3814.1 NextLast modified: April 3, 2009