Virginia Decodedhttps://vacode.org5418358.1-1717.1Tax in lieu of probate tax202558.1-171858.1-3805TaxationTaxes Administered by the Department of TaxationMiscellaneous TaxesTax on Wills and Administrations
A $25 fee is hereby charged on the recordation of a list of heirs pursuant to § 64.2-509 or an affidavit pursuant to § 64.2-510 unless a will has been probated for the decedent or there has been a grant of administration on the decedent’s estate.