CODE OF VIRGINIA

WHAT OTHER DEEDS NOT TAXABLE (§ 58.1-810)

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 to record:

   1.  A deed of confirmation;

   2.  A deed of correction;

   3.  A deed to which a husband and wife are the only parties;

   4.  A deed arising out of a contract to purchase real estate; if the tax
   already paid is less than a proper tax based upon the full amount of
   consideration or actual value of the property involved in the transaction, an
   additional tax shall be paid based on the difference between the full amount
   of such consideration or actual value and the amount on which the tax has been
   paid; or

   5.  A notice of assignment of a note secured by a deed of trust or mortgage.

HISTORY: Code 1950, § 58-61; 1952, c. 461; 1964, cc. 19, 361; 1970, c. 420;
1971, Ex. Sess., c. 60; 1972, c. 250; 1977, c. 418; 1979, cc. 559, 566; 1982, c.
651; 1984, c. 675.