Virginia Code § 58.1-1717.1

Tax in lieu of probate tax
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A $25 fee is hereby charged on the recordation of a list of heirs pursuant to § 64.2-509 or an affidavit pursuant to § 64.2-510 unless a will has been probated for the decedent or there has been a grant of administration on the decedent's estate.
2010, c. 266.

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