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2006 Code of Virginia § 58.1-3805 - Levy
58.1-3805. Levy.
In addition to the state tax imposed by 58.1-1712 the governing body of anycounty or city is hereby authorized to impose a city or county tax on theprobate of every will or grant of administration in an amount equal toone-third of the state tax on such probate of a will or grant ofadministration.
(Code 1950, 58-67.1; 1960, c. 60; 1984, c. 675.)
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