{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1712.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1712.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1712.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1712.html"}],"law_id":82825,"edition_id":1,"section_id":82825,"structure_id":13163,"section_number":"58.1-1712","catch_line":"Levy; rate of tax","history":"Code 1950, \u00a7 58-66; 1973, c. 282; 1984, c. 675; 1985, c. 474; 1988, c. 292; 1989, c. 387; 1998, c. 117; 2003, c. 195.","full_text":"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 \u00a7 58.1-1713. For every $100 of value, or fraction of $100, a tax of 10 cent(s) is imposed. However, the tax imposed by this section shall not apply to decedents’ estates of $15,000 or less in value.","order_by":null,"text":{"0":{"id":296920,"text":"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 \u00a7 58.1-1713. For every $100 of value, or fraction of $100, a tax of 10 cent(s) is imposed. However, the tax imposed by this section shall not apply to decedents’ estates of $15,000 or less in value.","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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1712\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1973, chapter 282; in 1984, chapter 675; in 1985, chapter 474; in 1988, chapter 292; in 1989, chapter 387; in 1998, chapter 117<\/a>; in 2003, chapter 195<\/a>.<\/p>","references":[{"id":59174,"section_number":"58.1-1715","catch_line":"Payment of tax prerequisite to qualification","order_by":null,"url":"\/58.1-1715\/"},{"id":59074,"section_number":"58.1-1718","catch_line":"City or county probate tax","order_by":null,"url":"\/58.1-1718\/"},{"id":82335,"section_number":"58.1-3805","catch_line":"Levy","order_by":null,"url":"\/58.1-3805\/"}],"refers_to":[{"id":73095,"section_number":"58.1-1713","catch_line":"Value of the estate; time of valuation","order_by":null,"url":"\/58.1-1713\/"}],"permalink":{"id":252803,"object_type":"law","relational_id":82825,"identifier":"58.1-1712","token":"58.1\/I\/17\/3\/58.1-1712","url":"\/58.1-1712\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1712\/","token":"58.1\/I\/17\/3\/58.1-1712","dublin_core":{"Title":"Levy; rate of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1712","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A tax is hereby imposed on the probate of every will or grant of administration not exempt by law<\/span>. The tax shall be based on the value of the estate as determined in \u00a7 58.1-1713<\/a>. For every $100 of value, or fraction of $100, a tax of 10 cent(s) is imposed. However, the tax imposed by this section shall not apply to decedents’ estates of $15,000 or less in value.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLEVY; RATE OF TAX (\u00a7 58.1-1712)\n\nA tax is hereby imposed on the probate of every will or grant of administration\nnot exempt by law. The tax shall be based on the value of the estate as\ndetermined in \u00a7 58.1-1713. For every $100 of value, or fraction of $100, a tax\nof 10 cent(s) is imposed. However, the tax imposed by this section shall not\napply to decedents’ estates of $15,000 or less in value.\n\nHISTORY: Code 1950, \u00a7 58-66; 1973, c. 282; 1984, c. 675; 1985, c. 474; 1988, c.\n292; 1989, c. 387; 1998, c. 117; 2003, c. 195.","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}}