{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1714.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1714.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1714.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1714.html"}],"law_id":63388,"edition_id":1,"section_id":63388,"structure_id":13163,"section_number":"58.1-1714","catch_line":"Filing of return","history":"Code 1950, \u00a7 58-66.1; 1974, c. 593; 1976, c. 439; 1984, c. 675; 1989, c. 387; 1998, c. 117; 2003, c. 195.","full_text":"When the value of an estate exceeds $15,000, a return shall be made and filed with the clerk of court at the time the will is offered for probate or the grant of administration is sought in such court. Such return shall state, to the best of the knowledge and belief of the persons submitting the will for probate or requesting the grant of administration, (i) the value of the decedent’s real estate as set forth in \u00a7 58.1-1713 based on the actual value, if known, or if actual value is not known, the appraised value of such property for local real estate tax purposes, and (ii) the estimated value of the decedent’s personal property as of the date of the decedent’s death. Such return shall be subject to the provisions of \u00a7 58.1-11, and the information set forth therein shall be entitled to the privilege accorded by \u00a7 58.1-3. For the purpose of \u00a7 58.1-3, the information set forth in such return shall not be deemed to be required by law to be entered on any public assessment roll or book.","order_by":null,"text":{"0":{"id":230964,"text":"When the value of an estate exceeds $15,000, a return shall be made and filed with the clerk of court at the time the will is offered for probate or the grant of administration is sought in such court. Such return shall state, to the best of the knowledge and belief of the persons submitting the will for probate or requesting the grant of administration, (i) the value of the decedent’s real estate as set forth in \u00a7 58.1-1713 based on the actual value, if known, or if actual value is not known, the appraised value of such property for local real estate tax purposes, and (ii) the estimated value of the decedent’s personal property as of the date of the decedent’s death. Such return shall be subject to the provisions of \u00a7 58.1-11, and the information set forth therein shall be entitled to the privilege accorded by \u00a7 58.1-3. For the purpose of \u00a7 58.1-3, the information set forth in such return shall not be deemed to be required by law to be entered on any public assessment roll or book.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1714\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1974, chapter 593; in 1976, chapter 439; in 1984, chapter 675; in 1989, chapter 387; in 1998, chapter 117<\/a>; in 2003, chapter 195<\/a>.<\/p>","references":[{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"refers_to":[{"id":62599,"section_number":"58.1-11","catch_line":"Oaths or affirmations unnecessary on returns; misdemeanor to make false return","order_by":null,"url":"\/58.1-11\/"},{"id":73095,"section_number":"58.1-1713","catch_line":"Value of the estate; time of valuation","order_by":null,"url":"\/58.1-1713\/"},{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":252811,"object_type":"law","relational_id":63388,"identifier":"58.1-1714","token":"58.1\/I\/17\/3\/58.1-1714","url":"\/58.1-1714\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1714\/","token":"58.1\/I\/17\/3\/58.1-1714","dublin_core":{"Title":"Filing of return","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1714","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

When the value of an estate exceeds $15,000, a return shall be made and filed with the clerk of court<\/span> at the time the will is offered for probate or the grant of administration is sought in such court. Such return shall state, to the best of the knowledge and belief of the persons submitting the will for probate or requesting the grant of administration, (i) the value of the decedent’s real estate as set forth in \u00a7 58.1-1713<\/a> based on the actual value, if known, or if actual value is not known, the appraised value of such property for local real estate tax purposes, and (ii) the estimated value of the decedent’s personal property as of the date of the decedent’s death. Such return shall be subject to the provisions of \u00a7 58.1-11<\/a>, and the information set forth therein shall be entitled to the privilege<\/span> accorded by \u00a7 58.1-3<\/a>. For the purpose of \u00a7 58.1-3<\/a>, the information set forth in such return shall not be deemed to be required by law<\/span> to be entered on any public assessment roll or book.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFILING OF RETURN (\u00a7 58.1-1714)\n\nWhen the value of an estate exceeds $15,000, a return shall be made and filed\nwith the clerk of court at the time the will is offered for probate or the grant\nof administration is sought in such court. Such return shall state, to the best\nof the knowledge and belief of the persons submitting the will for probate or\nrequesting the grant of administration, (i) the value of the decedent’s\nreal estate as set forth in \u00a7 58.1-1713 based on the actual value, if known, or\nif actual value is not known, the appraised value of such property for local\nreal estate tax purposes, and (ii) the estimated value of the decedent’s\npersonal property as of the date of the decedent’s death. Such return\nshall be subject to the provisions of \u00a7 58.1-11, and the information set forth\ntherein shall be entitled to the privilege accorded by \u00a7 58.1-3. For the\npurpose of \u00a7 58.1-3, the information set forth in such return shall not be\ndeemed to be required by law to be entered on any public assessment roll or\nbook.\n\nHISTORY: Code 1950, \u00a7 58-66.1; 1974, c. 593; 1976, c. 439; 1984, c. 675; 1989,\nc. 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}}