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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>60248</law_id><section_number>58.1-3806</section_number><catch_line>Collection of tax; compensation for clerk</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="38">Miscellaneous Taxes</unit><unit label="article" level="4" order_by="1" identifier="2">Tax on Wills and Administrations</unit></structure><text>
						<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.
		The 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></text><history>Code 1950, &#xA7; 58-67.1; 1960, c. 60; 1984, c. 675.</history><metadata></metadata></law>
