Code of Virginia - Title 58.1 Taxation - Chapter 8 State Recordation Tax

  • 58.1-800 Title
    This chapter shall be known and may be cited as the "Virginia Recordation Tax Act." (1984, c. 675.) ...
  • 58.1-801 Deeds generally; charter amendments
    A. On every deed admitted to record, except a deed exempt from taxation by law, there is hereby levied a state recordation tax. The rate ...
  • 58.1-802 Additional tax paid by grantor; collection
    A. In addition to any other tax imposed under the provisions of this chapter, a tax is hereby imposed on each deed, instrument, or writing ...
  • 58.1-802.1 (See Editor's note for effect of section) Regional congestion relief fee.
    In addition to any other tax imposed under the provisions of this chapter, the Hampton Roads Transportation Authority established pursuant to § 33.1-391.7 and the ...
  • 58.1-803 Deeds of trust or mortgages; maximum tax
    A. A recordation tax on deeds of trust or mortgages is hereby imposed at a rate of 25 cents on every $100 or portion thereof ...
  • 58.1-804 Construction loan deeds of trust or mortgages
    A. As used in this section, the term "construction loan deed of trust or mortgage" means a deed of trust or mortgage upon real estate, ...
  • 58.1-805 Deeds of release
    The recordation tax levied on a deed of release shall be fifty cents. (Code 1950, § 58-56; 1984, c. 675.) ...
  • 58.1-806 Deeds of partition; transfers pursuant to decree of divorce or separate maintenance, etc
    A. The tax on the recordation of any deed of partition, or any combination of deeds simultaneously executed and having the effect of a deed ...
  • 58.1-807 Contracts generally; leases
    A. Except as hereinafter provided, on every contract or memorandum thereof relating to real or personal property admitted to record, a recordation tax is hereby ...
  • 58.1-808 Sales contracts for the sale of rolling stock or equipment
    On every contract or agreement admitted to record relating to the sale of rolling stock or equipment, whether the title is reserved in the vendor ...
  • 58.1-809 When supplemental writings not taxable
    Sections 58.1-803, 58.1-807, and 58.1-808 are not to be construed as requiring the payment of any tax for the recordation of any deed of trust, ...
  • 58.1-810 What other deeds not taxable
    When the tax has been paid at the time of the recordation of the original deed, no additional recordation tax shall be required for admitting ...
  • 58.1-811 Exemptions
    A. The taxes imposed by §§ 58.1-801 and 58.1-807 shall not apply to any deed conveying real estate or lease of real estate: 1. To ...
  • 58.1-812 Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misr...
    A. Except as otherwise provided in this chapter, no deed, deed of trust, contract or other instrument shall be admitted to record without the payment ...
  • 58.1-813 Collection of tax by Department
    The Department may assess and collect any tax imposed by this chapter which has remained uncollected for thirty days. The Department, prior to collecting such ...
  • 58.1-814 City or county recordation tax
    In addition to the state recordation tax imposed by this chapter, the council of any city and the governing body of any county may, pursuant ...
  • 58.1-815 U.S. Route 58 Corridor Development Fund
    There is hereby created in the Department of the Treasury a special nonreverting fund which shall be a part of the Transportation Trust Fund and ...
  • 58.1-815.1 Northern Virginia Transportation District Fund
    A. There is hereby created in the Department of the Treasury a special nonreverting fund which shall be a part of the Transportation Trust Fund ...
  • 58.1-815.2 Description unavailable
    Repealed by Acts 1995, c. 354. ...
  • 58.1-815.3 Description unavailable
    Not set out. (2000, c. 681, cl. 1.) ...
  • 58.1-815.4 (Contingent expiration - see Editor's notes) Distribution of recordation tax for certain transport...
    Effective July 1, 2008, of the state recordation taxes imposed pursuant to §§ 58.1-801 and 58.1-803, the revenues collected each fiscal year from $0.03 of ...
  • 58.1-816 Distribution of recordation tax to cities and counties
    A. Effective October 1, 1993, twenty million dollars of the taxes imposed under §§ 58.1-801 through 58.1-809 which are actually paid into the state treasury, ...
  • 58.1-816.1 Transportation Improvement Program Set-aside Fund
    There is hereby created in the Department of the Treasury a special nonreverting fund which shall be a part of the Transportation Trust Fund and ...
  • 58.1-817 Fee for open-space preservation
    In addition to all other taxes and fees imposed by this chapter, beginning July 1, 2004, there is hereby imposed a $1 fee on every ...

Last modified: April 3, 2009