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 §
64.1-94, 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.
23VAC10-310-30. Value of estate.
A.1. Resident. Upon the probate of the will of a resident decedent who owned real, tangible and intangible personal property, the tax is measured by the value of all intangible property wherever located and the value of the real and tangible property located in Virginia. "Resident" means a decedent who was domiciled in the Commonwealth of Virginia at his death.
2. Nonresident. Upon the probate of an authenticated copy of
the will of a nonresident decedent, the tax is measured only by the value of
the real or tangible property located in the Commonwealth. See §
64.2-450 of the Code of Virginia. 3. B. The following are examples of property not
included in the valuation of the estate for purposes of the tax: a. 1. Property passing by the exercise of a power
of appointment. b. 2. Jointly held property with right of
survivorship. c. 3. Insurance proceeds, unless payable to the
estate. d. 4. Property that passes by inter vivos trust. e. 5. Bonds payable on debt to a named
beneficiary. 4. C. Assets owned as tenants in common or joint
tenants without right of survivorship are included to the extent of the
interest of the deceased tenant. 5. D. Where a testator owned several parcels of
real estate, but only devised certain of the parcels by will, leaving other
parcels to pass according to the law of descent, the tax should be based upon
all the real estate in the Commonwealth owned by the decedent at the date of
valuation, and not only on the value of the parcels devised by will.