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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-310-20

Levy

Official textlaw.lis.virginia.gov

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.

Last amended: 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

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Nearby sections (25 sections)
  1. 10-240-460 · (Repealed.)
  2. 10-240-470 · (Repealed.)
  3. 10-250-10 · (Repealed.)
  4. 10-300-10 · (Repealed.)
  5. 10-300-20 · (Repealed.)
  6. 10-300-30 · (Repealed.)
  7. 10-300-40 · (Repealed.)
  8. 10-300-50 · (Repealed.)
  9. 10-300-60 · (Repealed.)
  10. 10-300-80 · (Repealed.)
  11. 10-300-90 · (Repealed.)
  12. 10-310-10 · (Repealed.)
  13. 10-310-20 · Levy
  14. 10-310-30 · Value of estate
  15. 10-310-40 · (Repealed.)
  16. 10-310-50 · Local tax
  17. 10-320-10 · Preface
  18. 10-320-20 · Deeds generally
  19. 10-320-30 · Additional tax paid by grantor
  20. 10-320-40 · Deeds of trust or mortgages
  21. 10-320-50 · Construction loan deeds of trust or mortgages
  22. 10-320-60 · Deeds of release
  23. 10-320-70 · Deeds of partition; transfers pursuant to decree of divorce…
  24. 10-320-80 · Contracts generally; leases
  25. 10-320-90 · When supplemental writings not taxable
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