State Recordation Tax

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This is Chapter 8 of the Code of Virginia, titled “State Recordation Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 27 sections.

§ 58.1-800	Title
§ 58.1-801	Deeds generally; charter amendments
§ 58.1-802	Additional tax paid by grantor; collection
§ 58.1-802.1	Repealed
§ 58.1-802.2	Repealed
§ 58.1-802.3	Regional 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
§ 58.1-803	Deeds of trust or mortgages; maximum tax
§ 58.1-804	Construction loan deeds of trust or mortgages
§ 58.1-805	Deeds of release
§ 58.1-806	Repealed
§ 58.1-807	Contracts generally; leases
§ 58.1-808	Sales contracts for the sale of rolling stock or equipment
§ 58.1-809	When supplemental writings not taxable
§ 58.1-810	What other deeds not taxable
§ 58.1-811	(Contingent effective date — see note) Exemptions
§ 58.1-812	Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation
§ 58.1-813	Collection of tax by Department
§ 58.1-814	City or county recordation tax
§ 58.1-815	Repealed
§ 58.1-815.2	Repealed
§ 58.1-815.3	Repealed
§ 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
§ 58.1-816.1	Transportation Improvement Program Set-aside Fund
§ 58.1-817	Fee for open-space preservation