Article 3: Tax on Wills and Administrations

This article is comprised of the following sections:

§58.1-1711 Title
§58.1-1712 Levy; rate of tax
§58.1-1713 Value of the estate; time of valuation
§58.1-1714 Filing of return
§58.1-1715 Payment of tax prerequisite to qualification
§58.1-1716 Estates committed to court-appointed administrator
§58.1-1717 Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable
§58.1-1717.1 Tax in lieu of probate tax
§58.1-1718 City or county probate tax
§58.1-1718.01 Exemption for victims of the Virginia Beach mass shooting
