Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3806
Collection of tax; compensation for clerk
Official textlaw.lis.virginia.gov
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.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3740 · Definitions
- 58.1-3741 · Counties and cities authorized to levy severance license…
- 58.1-3742 · Distribution of local coal road improvement severance tax
- 58.1-3743 · Severance license taxes to be paid to jurisdiction in which…
- 58.1-3744 · Uniform ordinance provisions
- 58.1-3745 · Lien on real estate and personal property of businesses…
- 58.1-3800 · Levy
- 58.1-3801 · Taxation of instruments relating to property located in…
- 58.1-3802 · Interpretation of article
- 58.1-3803 · Collection of tax; compensation for clerk
- 58.1-3804 · Collection of tax for city having no court for recordation…
- 58.1-3805 · Levy
- 58.1-3806 · Collection of tax; compensation for clerk
- 58.1-3807 · Collection of tax for city having no court for probate of…
- 58.1-3808 · Interpretation of article
- 58.1-3812 · Repealed
- 58.1-3813 · Repealed
- 58.1-3813.1 · Repealed
- 58.1-3814 · Water or heat, light and power companies
- 58.1-3814.1 · Consumer utility tax on churches [Not set out]
- 58.1-3815 · Consumer taxes upon lessees of certain property
- 58.1-3816 · Certain counties not to levy consumers' utility tax if such…
- 58.1-3816.1 · Discount for collection of taxes
- 58.1-3816.2 · Exemptions from consumer utility taxes
- 58.1-3817 · Classification of events to which admission is charged