§ 58.1-3803. Collection of tax; compensation for clerk
The tax imposed by this article shall be collected by the clerk of the circuit court for each city and county in whose office deeds or other instruments are offered for recordation or if the property is located in more than one city or county, by the respective clerks of each jurisdiction. The clerk shall deposit all funds collected pursuant to this chapter into the treasury of the county or city in which such court is situated. Every clerk who collects the tax imposed by this chapter shall be entitled to compensation for such services in an amount equal to five percent of the amount so collected and paid over.
(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 NextLast modified: April 3, 2009