Virginia Decodedhttps://vacode.org5917458.1-1715Payment of tax prerequisite to qualification2025TaxationTaxes Administered by the Department of TaxationMiscellaneous TaxesTax on Wills and Administrations

No one shall be permitted to qualify and act as executor or administrator until the tax imposed by § 58.1-1712 has been paid.

Code 1950, § 58-68; 1984, c. 675.