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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 310. Tax on Wills and Administration
12/27/2024

23VAC10-310-20. Levy.

The following are examples of the application or nonapplication of the tax:

1. The tax is imposed even if a will is probated without qualification.

2. A will, already admitted to probate and on which a tax has been paid in a Virginia court, will not be taxed in order to be recorded in any other Virginia county or city where there is real or personal property subject to the will. See § 64.2-455 of the Code of Virginia.

3. The qualification of an administrator de bonis non (D.B.N.), is ordinarily not subject to tax when the tax has been paid on the original qualification of the personal representative; however, if the estate value has been determined to be in excess of the originally taxed value, the excess is taxable.

4. The filing of an affidavit with the clerk of court relating to real estate of an intestate decedent is not subject to tax. See § 64.2-510 of the Code of Virginia.

5. A recovery for death by wrongful act is not taxable because it does not pass property by will or by intestacy.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-8-1712, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 33, Issue 10, eff. March 27, 2017.

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