Section 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 § 64.1-94, 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 § 64.1-135 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.

Historical Notes

Derived from VR630-8-1712, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia.

Statutory Authority

§§ 58.1-203 and 58.1-1712 of the Code of Virginia.