{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1717.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1717.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1717.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1717.html"}],"law_id":84750,"edition_id":1,"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","history":"Code 1950, \u00a7 58-70; 1973, c. 446; 1978, c. 838; 1983, c. 140; 1984, c. 675; 1989, c. 223.","full_text":"The clerk of the court wherein the probate or administration tax has been paid by an estate shall thereafter compare the total value of the probate estate as shown on the probate tax return with the total value shown on the inventory of such estate to determine whether the estate has been undervalued for tax purposes. If such clerk finds that such estate has been undervalued, he shall thereupon collect such additional tax as may be due. In the event of an overpayment of such tax, the personal representative may apply to the Department of Taxation and, if a local probate tax was paid, to the treasurer of the city or county for a refund. No additional tax shall be payable or no refund made if the payment or refund due would be less than twenty-five dollars.","order_by":null,"text":{"0":{"id":303702,"text":"The clerk of the court wherein the probate or administration tax has been paid by an estate shall thereafter compare the total value of the probate estate as shown on the probate tax return with the total value shown on the inventory of such estate to determine whether the estate has been undervalued for tax purposes. If such clerk finds that such estate has been undervalued, he shall thereupon collect such additional tax as may be due. In the event of an overpayment of such tax, the personal representative may apply to the Department of Taxation and, if a local probate tax was paid, to the treasurer of the city or county for a refund. No additional tax shall be payable or no refund made if the payment or refund due would be less than twenty-five dollars.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1717\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 446; in 1978, chapter 838; in 1983, chapter 140; in 1984, chapter 675; in 1989, chapter 223.<\/p>","references":false,"refers_to":false,"permalink":{"id":252823,"object_type":"law","relational_id":84750,"identifier":"58.1-1717","token":"58.1\/I\/17\/3\/58.1-1717","url":"\/58.1-1717\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1717\/","token":"58.1\/I\/17\/3\/58.1-1717","dublin_core":{"Title":"Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1717","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The clerk of the <span class=\"dictionary\">court<\/span> wherein the probate or administration tax has been paid by an estate shall thereafter compare the total value of the probate estate as shown on the probate tax return with the total value shown on the inventory of such estate to determine whether the estate has been undervalued for tax purposes. If such clerk finds that such estate has been undervalued, he shall thereupon collect such additional tax as may be due. In the event of an overpayment of such tax, the personal representative may apply to the <span class=\"dictionary\">Department<\/span> of Taxation and, if a local probate tax was paid, to the treasurer of the city or county for a refund. No additional tax shall be payable or no refund made if the payment or refund due would be less than twenty-five dollars.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nUNDERVALUATION OF ESTATE; COLLECTION OF ADDITIONAL TAX; MINIMUM ADDITIONAL TAX\nOR REFUND PAYABLE (\u00a7 58.1-1717)\n\nThe clerk of the court wherein the probate or administration tax has been paid\nby an estate shall thereafter compare the total value of the probate estate as\nshown on the probate tax return with the total value shown on the inventory of\nsuch estate to determine whether the estate has been undervalued for tax\npurposes. If such clerk finds that such estate has been undervalued, he shall\nthereupon collect such additional tax as may be due. In the event of an\noverpayment of such tax, the personal representative may apply to the Department\nof Taxation and, if a local probate tax was paid, to the treasurer of the city\nor county for a refund. No additional tax shall be payable or no refund made if\nthe payment or refund due would be less than twenty-five dollars.\n\nHISTORY: Code 1950, \u00a7 58-70; 1973, c. 446; 1978, c. 838; 1983, c. 140; 1984, c.\n675; 1989, c. 223.","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}}