58.1-3806 - Collection of tax; compensation for clerk. - Virginia Statutes

§ 58.1-3806. Collection of tax; compensation for clerk.

The tax imposed by this article shall be collected by the clerk of court inwhose office wills are admitted to probate or grants of administration areissued.

The clerk who collects the tax and pays the revenues collected into thetreasury of the county or city shall be entitled to compensation for suchservice in an amount equal to five percent of the amount collected andremitted. Such compensation shall be paid out of the county or city treasury.

(Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675.)