58.1-1712 - Levy; rate of tax.
§ 58.1-1712. Levy; rate of tax.
A tax is hereby imposed on the probate of every will or grant ofadministration not exempt by law. The tax shall be based on the value of theestate as determined in § 58.1-1713. For every $100 of value, or fraction of$100, a tax of 10 cents is imposed. However, the tax imposed by this sectionshall not apply to decedents' estates of $15,000 or less in value.
(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.)