                                 CODE OF VIRGINIA

UNDERVALUATION OF ESTATE; COLLECTION OF ADDITIONAL TAX; MINIMUM ADDITIONAL TAX
OR REFUND PAYABLE (§ 58.1-1717)

The clerk of the court wherein the probate or administration tax has been paid
by an estate shall thereafter compare the total value of the probate estate as
shown on the probate tax return with the total value shown on the inventory of
such estate to determine whether the estate has been undervalued for tax
purposes. If such clerk finds that such estate has been undervalued, he shall
thereupon collect such additional tax as may be due. In the event of an
overpayment of such tax, the personal representative may apply to the Department
of Taxation and, if a local probate tax was paid, to the treasurer of the city
or county for a refund. No additional tax shall be payable or no refund made if
the payment or refund due would be less than twenty-five dollars.

HISTORY: Code 1950, § 58-70; 1973, c. 446; 1978, c. 838; 1983, c. 140; 1984, c.
675; 1989, c. 223.