                                 CODE OF VIRGINIA

LEVY; RATE OF TAX (§ 58.1-1712)

A tax is hereby imposed on the probate of every will or grant of administration
not exempt by law. The tax shall be based on the value of the estate as
determined in § 58.1-1713. For every $100 of value, or fraction of $100, a tax
of 10 cent(s) is imposed. However, the tax imposed by this section shall not
apply to decedents&#8217; estates of $15,000 or less in value.

HISTORY: Code 1950, § 58-66; 1973, c. 282; 1984, c. 675; 1985, c. 474; 1988, c.
292; 1989, c. 387; 1998, c. 117; 2003, c. 195.