Code of Virginia § 58.1-1727. Taxes on suits or writ taxes generally.
200 words·~1 min read·
/va/title-58-1/chapter-17/58-1-1727·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A tax of $5 is hereby imposed upon
(i)the commencement of every civil action in a court of record, whether commenced by petition or notice, ejectment or attachment, other than a summons to answer a suggestion;
(ii)the removal or appeal of a cause of action from a district court to a court of record;
(iii)the appeal from the decision of the governing body of a county, city or town to a court of record, including the appeal of any decision of a board of zoning appeals;
(iv)an attachment returnable to a court of record; and
(v)a writ of mandamus sued out of any court, except the Supreme Court of Virginia. However, when the debt or demand for damages exceeds $49,999 but does not exceed $100,000, the tax shall be $15; and when the debt or demand for damages exceeds $100,000, the tax shall be $25.
This section shall not be applicable to any original jurisdiction proceeding filed in the Supreme Court of Virginia.
Code 1950, §§ 58-71 to 58-73, 58.1-3809; 1956, c. 599; 1970, c. 364; 1977, c. 449; 1984, c. 675; 1985, c. 221; 2005, c. 681 ; 2014, cc. 360 , 589 .