§ 26-788. Levy.

Latest version.

There is hereby imposed and levied by the City on the probate of every will or grant of administration within the City, not exempt by law, a tax in an amount equal to one-third of the amount of the State tax on such probate of a will or grant of administration.

(Code 1993, § 27-266; Code 2004, § 98-526)

State Law reference— State tax rate, Code of Virginia, § 58.1-1712; authority to tax, Code of Virginia, § 58.1-1718.

(Code 1993, § 27-266; Code 2004, § 98-526)

State law reference

State tax rate, Code of Virginia, § 58.1-1712; authority to tax, Code of Virginia, § 58.1-1718.

                    
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