{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1717.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1717.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1717.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1717.1.html"}],"law_id":54183,"edition_id":1,"section_id":54183,"structure_id":13163,"section_number":"58.1-1717.1","catch_line":"Tax in lieu of probate tax","history":"2010, c. 266.","full_text":"A $25 fee is hereby charged on the recordation of a list of heirs pursuant to \u00a7 64.2-509 or an affidavit pursuant to \u00a7 64.2-510 unless a will has been probated for the decedent or there has been a grant of administration on the decedent&#8217;s estate.","order_by":null,"text":{"0":{"id":198894,"text":"A $25 fee is hereby charged on the recordation of a list of heirs pursuant to \u00a7 64.2-509 or an affidavit pursuant to \u00a7 64.2-510 unless a will has been probated for the decedent or there has been a grant of administration on the decedent&#8217;s estate.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1717.1\/","history_text":"<p>This law was first created in 2010. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?101+ful+CHAP0266\">266<\/a> 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.<\/p>","references":[{"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":56319,"section_number":"64.2-509","catch_line":"List of heirs","order_by":null,"url":"\/64.2-509\/"},{"id":58851,"section_number":"64.2-510","catch_line":"Affidavit relating to real estate of intestate decedent","order_by":null,"url":"\/64.2-510\/"}],"permalink":{"id":252827,"object_type":"law","relational_id":54183,"identifier":"58.1-1717.1","token":"58.1\/I\/17\/3\/58.1-1717.1","url":"\/58.1-1717.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1717.1\/","token":"58.1\/I\/17\/3\/58.1-1717.1","dublin_core":{"Title":"Tax in lieu of probate tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1717.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>A $25 fee is hereby charged on the recordation of a list of heirs pursuant to \u00a7&nbsp;<a class=\"law\" title=\"List of heirs\" href=\"\/64.2-509\/\">64.2-509<\/a> or an <span class=\"dictionary\">affidavit<\/span> pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Affidavit relating to real estate of intestate decedent\" href=\"\/64.2-510\/\">64.2-510<\/a> unless a will has been probated for the decedent or there has been a grant of administration on the decedent&#8217;s estate.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAX IN LIEU OF PROBATE TAX (\u00a7 58.1-1717.1)\n\nA $25 fee is hereby charged on the recordation of a list of heirs pursuant to \u00a7\n64.2-509 or an affidavit pursuant to \u00a7 64.2-510 unless a will has been probated\nfor the decedent or there has been a grant of administration on the\ndecedent&#8217;s estate.\n\nHISTORY: 2010, c. 266.","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}}