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Code of Virginia

Chapter 8

Va. Code Ann. tit. 58.1, ch. 8

State Recordation Tax

58.1-800Title 58.1-801Deeds generally; charter amendments 58.1-802Additional tax paid by grantor; collection 58.1-802.1RepealedRepealed 58.1-802.2RepealedRepealed 58.1-802.3Regional transportation improvement fee 58.1-802.4(For contingent expiration, see Acts 2020, cc. 1230 and 1275) Regional congestion relief fee 58.1-802.5(For contingent expiration, see Acts 2020, cc. 1241 and 1281) Regional transportation improvement fee 58.1-803Deeds of trust or mortgages; maximum tax 58.1-804Construction loan deeds of trust or mortgages 58.1-805Deeds of release 58.1-806RepealedRepealed 58.1-807Contracts generally; leases 58.1-808Sales contracts for the sale of rolling stock or equipment 58.1-809When supplemental writings not taxable 58.1-810What other deeds not taxable 58.1-811(For contingent effective date, see Acts 2013, c. 766, cl. 14) Exemptions 58.1-812Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation 58.1-813Collection of tax by Department 58.1-814City or county recordation tax 58.1-815, 58.1-815.1RepealedRepealed 58.1-815.2RepealedRepealed 58.1-815.3RepealedRepealed 58.1-815.4(Contingent expiration dates) Distribution of recordation tax to the Commonwealth Transportation Fund 58.1-816(Contingent effective date — see Acts 2020, cc. 1241 and 1281) Distribution of recordation tax to cities and counties 58.1-816.1Transportation Improvement Program Set-aside Fund 58.1-817Fee for open-space preservation