Code of Virginia - Title 58.1 Taxation - Section 58.1-3801 Taxation of instruments relating to property located in more than one jurisdiction

§ 58.1-3801. Taxation of instruments relating to property located in more than one jurisdiction

The tax imposed by a city or county pursuant to this article upon a deed or other instrument which conveys, covers, or relates to property located partially within such city or county shall be computed and collected only with respect to that portion of the property located in such city or county.

(Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988, c. 421.)

Sections:  Previous  58.1-3800  58.1-3801  58.1-3802  58.1-3803  58.1-3804  58.1-3805  58.1-3806  58.1-3807  58.1-3808  58.1-3809  58.1-3812  58.1-3813  58.1-3813.1  58.1-3814  58.1-3814.1  Next

Last modified: April 3, 2009