§ 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.
History
The record of this law’s original creation isn’t available online. It has been modified 2 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 60; in 1984, chapter 675.
Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675.