{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1711.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1711.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1711.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1711.html"}],"law_id":57497,"edition_id":1,"section_id":57497,"structure_id":13163,"section_number":"58.1-1711","catch_line":"Title","history":"1984, c. 675.","full_text":"This article shall be known and may be cited as the &#8220;Virginia Tax on Wills and Administrations Act&#8221;.","order_by":null,"text":{"0":{"id":210651,"text":"This article shall be known and may be cited as the &#8220;Virginia Tax on Wills and Administrations Act&#8221;.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13163,"edition_id":1,"name":"Tax on Wills and Administrations","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252797,"object_type":"structure","relational_id":13163,"identifier":"3","token":"58.1\/I\/17\/3","url":"\/58.1\/I\/17\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13162,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252713,"object_type":"structure","relational_id":13162,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57497,"structure_id":13163,"section_number":"58.1-1711","catch_line":"Title","url":"\/58.1-1711\/","token":"58.1\/I\/17\/3\/58.1-1711","metadata":false},{"id":82825,"structure_id":13163,"section_number":"58.1-1712","catch_line":"Levy; rate of tax","url":"\/58.1-1712\/","token":"58.1\/I\/17\/3\/58.1-1712","metadata":false},{"id":73095,"structure_id":13163,"section_number":"58.1-1713","catch_line":"Value of the estate; time of valuation","url":"\/58.1-1713\/","token":"58.1\/I\/17\/3\/58.1-1713","metadata":false},{"id":63388,"structure_id":13163,"section_number":"58.1-1714","catch_line":"Filing of return","url":"\/58.1-1714\/","token":"58.1\/I\/17\/3\/58.1-1714","metadata":false},{"id":59174,"structure_id":13163,"section_number":"58.1-1715","catch_line":"Payment of tax prerequisite to qualification","url":"\/58.1-1715\/","token":"58.1\/I\/17\/3\/58.1-1715","metadata":false},{"id":54799,"structure_id":13163,"section_number":"58.1-1716","catch_line":"Estates committed to court-appointed administrator","url":"\/58.1-1716\/","token":"58.1\/I\/17\/3\/58.1-1716","metadata":false},{"id":84750,"structure_id":13163,"section_number":"58.1-1717","catch_line":"Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable","url":"\/58.1-1717\/","token":"58.1\/I\/17\/3\/58.1-1717","metadata":false},{"id":54183,"structure_id":13163,"section_number":"58.1-1717.1","catch_line":"Tax in lieu of probate tax","url":"\/58.1-1717.1\/","token":"58.1\/I\/17\/3\/58.1-1717.1","metadata":false},{"id":59074,"structure_id":13163,"section_number":"58.1-1718","catch_line":"City or county probate tax","url":"\/58.1-1718\/","token":"58.1\/I\/17\/3\/58.1-1718","metadata":false},{"id":69526,"structure_id":13163,"section_number":"58.1-1718.01","catch_line":"Exemption for victims of the Virginia Beach mass shooting","url":"\/58.1-1718.01\/","token":"58.1\/I\/17\/3\/58.1-1718.01","metadata":false}],"next_section":{"id":82825,"structure_id":13163,"section_number":"58.1-1712","catch_line":"Levy; rate of tax","url":"\/58.1-1712\/","token":"58.1\/I\/17\/3\/58.1-1712","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1711\/","history_text":"<p>This law was first created in 1984. The record of its establishment is cataloged in chapter 675 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1984 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":false,"permalink":{"id":252799,"object_type":"law","relational_id":57497,"identifier":"58.1-1711","token":"58.1\/I\/17\/3\/58.1-1711","url":"\/58.1-1711\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1711\/","token":"58.1\/I\/17\/3\/58.1-1711","dublin_core":{"Title":"Title","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1711","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>This article shall be known and may be cited as the &#8220;Virginia Tax on Wills and Administrations Act&#8221;.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTITLE (\u00a7 58.1-1711)\n\nThis article shall be known and may be cited as the &#8220;Virginia Tax on Wills\nand Administrations Act&#8221;.\n\nHISTORY: 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}