Virginia § 58.1-3806 Collection of tax; compensation for clerk

Virginia Statutes

§ 58.1-3806 — Collection of tax; compensation for clerk

Virginia § 58.1-3806

JurisdictionVirginia

Title 58.1TAXATION

Subtitle IIILOCAL TAXES

Ch. 38MISCELLANEOUS TAXES

Art. 2TAX ON WILLS AND ADMINISTRATIONS

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Bluebook

Va. Code Ann. § 58.1-3806 (2026).

Text

The tax imposed by this article shall be collected by the clerk of court in whose office wills are admitted to probate or grants of administration are issued.

The clerk who collects the tax and pays the revenues collected into the treasury of the county or city shall be entitled to compensation for such service in an amount equal to five percent of the amount collected and remitted. Such compensation shall be paid out of the county or city treasury.

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The tax imposed by this article shall be collected by the clerk of court in whose office wills are admitted to probate or grants of administration are issued.

The clerk who collects the tax and pays the revenues collected into the treasury of the county or city shall be entitled to compensation for such service in an amount equal to five percent of the amount collected and remitted. Such compensation shall be paid out of the county or city treasury.