                                 CODE OF VIRGINIA

TAXES ON SUITS OR WRIT TAXES GENERALLY (§ 58.1-1727)

A tax of $5 is hereby imposed upon (i) the commencement of every civil action in
a court of record, whether commenced by petition or notice, ejectment or
attachment, other than a summons to answer a suggestion; (ii) the removal or
appeal of a cause of action from a district court to a court of record; (iii)
the appeal from the decision of the governing body of a county, city or town to
a court of record, including the appeal of any decision of a board of zoning
appeals; (iv) an attachment returnable to a court of record; and (v) a writ of
mandamus sued out of any court, except the Supreme Court of Virginia. However,
when the debt or demand for damages exceeds $49,999 but does not exceed
$100,000, the tax shall be $15; and when the debt or demand for damages exceeds
$100,000, the tax shall be $25.
		This section shall not be applicable to any original jurisdiction proceeding
filed in the Supreme Court of Virginia.

HISTORY: Code 1950, §§ 58-71 to 58-73, 58.1-3809; 1956, c. 599; 1970, c. 364;
1977, c. 449; 1984, c. 675; 1985, c. 221; 2005, c. 681; 2014, cc. 360, 589.