Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 8. State Recordation Tax |
SECTION 58.1-800. Title |
SECTION 58.1-801. Deeds generally; charter amendments |
SECTION 58.1-802. Additional tax paid by grantor; collection |
SECTION 58.1-802.1. Repealed |
SECTION 58.1-802.2. Repealed |
SECTION 58.1-802.3. (Effective May 1, 2021) Regional transportation improvement fee |
SECTION 58.1-802.4. (For contingent expiration, see Acts 2020, cc. 1230 and 1275) Regional congestion relief fee |
SECTION 58.1-802.5. (For contingent expiration, see Acts 2020, cc. 1241 and 1281) Regional transportation improvement fee |
SECTION 58.1-803. Deeds of trust or mortgages; maximum tax |
SECTION 58.1-804. Construction loan deeds of trust or mortgages |
SECTION 58.1-805. Deeds of release |
SECTION 58.1-806. Repealed |
SECTION 58.1-807. Contracts generally; leases |
SECTION 58.1-808. Sales contracts for the sale of rolling stock or equipment |
SECTION 58.1-809. When supplemental writings not taxable |
SECTION 58.1-810. What other deeds not taxable |
SECTION 58.1-811. (Contingent effective date — see note) Exemptions |
SECTION 58.1-812. Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation |
SECTION 58.1-813. Collection of tax by Department |
SECTION 58.1-814. City or county recordation tax |
SECTION 58.1-815. Repealed |
SECTION 58.1-815.2. Repealed |
SECTION 58.1-815.3. U.S. Route 29 Corridor Development Fund [Not set out] |
SECTION 58.1-815.4. (Contingent expiration dates) Distribution of recordation tax to the Commonwealth Transportation Fund |
SECTION 58.1-816. (Contingent effective date — see Acts 2020, cc. 1241 and 1281) Distribution of recordation tax to cities and counties |
SECTION 58.1-816.1. Transportation Improvement Program Set-aside Fund |
SECTION 58.1-817. Fee for open-space preservation |