Chap. 307.—An ACT to amend and re-enact Section 125 of the Tax Code of Vir-
ginia, in relation to the tax on wills and administrations. [H B 337]

Approved March 26, 1946
Be it enacted by the General Assembly of Virginia:

1. That section one hundred and twenty-five of the Tax Code of
Virginia be amended and re-enacted, as follows:
Section 125. Tax on wills and administrations.—On the probate of
every will or grant of administration, not exempt by law, there shall bea
tax of one dollar, where the estate, real, personal or mixed, passing by
such will or by intestacy of the decedent, shall not exceed one thousand
dollars in value at the time of the death of the decedent, and for every
additional one hundred dollars of value, or fraction of one hundred dol-
lars, an additional tax of ten cents; and no one shall be permitted to
qualify and act as executor or administrator until said tax shall have
been paid; provided, however, that the tax imposed by this section shall
not apply to estates of decedents of one hundred dollars or less in value.

The value of all real estate shall be included 1n determining the tax
imposed by this section, although the personal representative does not
administer upon the real estate and whether or not the personal repre-
sentative under the will is charged with any duty with respect to the real
estate; provided, however, that if the estate of any decedent, whose will
is admitted to probate or on whose estate qualification is had in this State,
consists partly of real estate situated outside this State, then the value
of such real estate situated outside this State shall not be considered in
computing the taxes herein imposed.

Should it thereafter appear that on the probate of said will or grant
of administration the estate has been undervalued, the commissioner of
accounts, before whom the appraisement is directed to be filed, shall re-
port such fact to the clerk of the court, whereupon the said tax shall
forthwith be paid to the clerk of the court, and said estate shall not be
distributed until such inventory has been filed and the tax paid. And
whenever the Department of Taxation, in its administration of the State
inheritance tax law, finds that any estate has been undervalued for pro-
bate or administration tax purposes, the Department of Taxation shall
certify such fact to the proper clerk of court at the time the State inherit-
ance tax 1s finally assessed and such clerk shall thereupon collect such
additional probate or administration tax as may be due.

When an estate is committed to a sheriff or sergeant on the motion
of a creditor or other person, the State tax due for such administration
shall be paid by the party upon whose motion the estate was committed,
and the same shall be repaid to him by the sheriff or sergeant out of the
first funds received by him from such estate; and, if an estate is com-
mitted to a sheriff or sergeant without motion the sheriff or sergeant
shall be required to pay said taxes as soon as sufficient assets of said
estate shall have come into his hands.