{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3806.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3806.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3806.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3806.html"}],"law_id":60248,"edition_id":1,"section_id":60248,"structure_id":15719,"section_number":"58.1-3806","catch_line":"Collection of tax; compensation for clerk","history":"Code 1950, \u00a7 58-67.1; 1960, c. 60; 1984, c. 675.","full_text":"The tax imposed by this article shall be collected by the clerk of court in whose office wills are admitted to probate or grants of administration are issued.\n\t\tThe clerk who collects the tax and pays the revenues collected into the treasury of the county or city shall be entitled to compensation for such service in an amount equal to five percent of the amount collected and remitted. Such compensation shall be paid out of the county or city treasury.","order_by":null,"text":{"0":{"id":220336,"text":"The tax imposed by this article shall be collected by the clerk of court in whose office wills are admitted to probate or grants of administration are issued.\n\t\tThe clerk who collects the tax and pays the revenues collected into the treasury of the county or city shall be entitled to compensation for such service in an amount equal to five percent of the amount collected and remitted. Such compensation shall be paid out of the county or city treasury.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15719,"edition_id":1,"name":"Tax on Wills and Administrations","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 03:58:17","date_modified":"2026-06-26 03:58:17","permalink":{"id":258449,"object_type":"structure","relational_id":15719,"identifier":"2","token":"58.1\/III\/38\/2","url":"\/58.1\/III\/38\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13307,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:37","date_modified":"2026-06-26 03:44:37","permalink":{"id":258383,"object_type":"structure","relational_id":13307,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":82335,"structure_id":15719,"section_number":"58.1-3805","catch_line":"Levy","url":"\/58.1-3805\/","token":"58.1\/III\/38\/2\/58.1-3805","metadata":false},{"id":60248,"structure_id":15719,"section_number":"58.1-3806","catch_line":"Collection of tax; compensation for clerk","url":"\/58.1-3806\/","token":"58.1\/III\/38\/2\/58.1-3806","metadata":false},{"id":84299,"structure_id":15719,"section_number":"58.1-3807","catch_line":"Collection of tax for city having no court for probate of wills or issuance of grants of administration","url":"\/58.1-3807\/","token":"58.1\/III\/38\/2\/58.1-3807","metadata":false},{"id":84783,"structure_id":15719,"section_number":"58.1-3808","catch_line":"Interpretation of article","url":"\/58.1-3808\/","token":"58.1\/III\/38\/2\/58.1-3808","metadata":false}],"previous_section":{"id":82335,"structure_id":15719,"section_number":"58.1-3805","catch_line":"Levy","url":"\/58.1-3805\/","token":"58.1\/III\/38\/2\/58.1-3805","metadata":false},"next_section":{"id":84299,"structure_id":15719,"section_number":"58.1-3807","catch_line":"Collection of tax for city having no court for probate of wills or issuance of grants of administration","url":"\/58.1-3807\/","token":"58.1\/III\/38\/2\/58.1-3807","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3806\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1960, chapter 60; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":258455,"object_type":"law","relational_id":60248,"identifier":"58.1-3806","token":"58.1\/III\/38\/2\/58.1-3806","url":"\/58.1-3806\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3806\/","token":"58.1\/III\/38\/2\/58.1-3806","dublin_core":{"Title":"Collection of tax; compensation for clerk","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3806","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The tax imposed by this article shall be collected by the <span class=\"dictionary\">clerk of court<\/span> in whose office wills are admitted to probate or grants of administration are issued.\n\t\tThe clerk who collects the tax and pays the revenues collected into the treasury of the county or city shall be entitled to compensation for such service in an amount equal to five percent of the amount collected and remitted. Such compensation shall be paid out of the county or city treasury.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOLLECTION OF TAX; COMPENSATION FOR CLERK (\u00a7 58.1-3806)\n\nThe tax imposed by this article shall be collected by the clerk of court in\nwhose office wills are admitted to probate or grants of administration are\nissued.\n\t\tThe clerk who collects the tax and pays the revenues collected into the\ntreasury of the county or city shall be entitled to compensation for such\nservice in an amount equal to five percent of the amount collected and remitted.\nSuch compensation shall be paid out of the county or city treasury.\n\nHISTORY: Code 1950, \u00a7 58-67.1; 1960, c. 60; 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}}