{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3803.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3803.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3803.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3803.html"}],"law_id":372007,"edition_id":2,"section_id":372007,"structure_id":52945,"section_number":"58.1-3803","catch_line":"Collection of tax; compensation for clerk","history":"Code 1950, \u00a7 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988, c. 421.","full_text":"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.\n\n","order_by":null,"text":{"0":{"id":1386981,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52945,"edition_id":2,"name":"Recordation Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52944,"metadata":{"child_laws":5,"child_structures":0},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485387,"object_type":"structure","relational_id":52945,"identifier":"1","token":"58.1\/III\/38\/1","url":"\/58.1\/III\/38\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52944,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":10,"parent_id":52890,"metadata":{"child_laws":60,"child_structures":16},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485385,"object_type":"structure","relational_id":52944,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372004,"structure_id":52945,"section_number":"58.1-3800","catch_line":"Levy","url":"\/58.1-3800\/","token":"58.1\/III\/38\/1\/58.1-3800","metadata":false},{"id":372005,"structure_id":52945,"section_number":"58.1-3801","catch_line":"Taxation of instruments relating to property located in more than one jurisdiction","url":"\/58.1-3801\/","token":"58.1\/III\/38\/1\/58.1-3801","metadata":false},{"id":372006,"structure_id":52945,"section_number":"58.1-3802","catch_line":"Interpretation of article","url":"\/58.1-3802\/","token":"58.1\/III\/38\/1\/58.1-3802","metadata":false},{"id":372007,"structure_id":52945,"section_number":"58.1-3803","catch_line":"Collection of tax; compensation for clerk","url":"\/58.1-3803\/","token":"58.1\/III\/38\/1\/58.1-3803","metadata":false},{"id":372008,"structure_id":52945,"section_number":"58.1-3804","catch_line":"Collection of tax for city having no court for recordation of deeds and other instruments","url":"\/58.1-3804\/","token":"58.1\/III\/38\/1\/58.1-3804","metadata":false}],"previous_section":{"id":372006,"structure_id":52945,"section_number":"58.1-3802","catch_line":"Interpretation of article","url":"\/58.1-3802\/","token":"58.1\/III\/38\/1\/58.1-3802","metadata":false},"next_section":{"id":372008,"structure_id":52945,"section_number":"58.1-3804","catch_line":"Collection of tax for city having no court for recordation of deeds and other instruments","url":"\/58.1-3804\/","token":"58.1\/III\/38\/1\/58.1-3804","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3803\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1958, chapter 590; in 1972, chapter 186; in 1984, chapter 675; in 1988, chapter 421.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485401,"object_type":"law","relational_id":372007,"identifier":"58.1-3803","token":"58.1\/III\/38\/1\/58.1-3803","url":"\/58.1-3803\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3803\/","token":"58.1\/III\/38\/1\/58.1-3803","dublin_core":{"Title":"Collection of tax; compensation for clerk","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3803","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The tax imposed by this article shall be collected by the clerk of the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> 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 <span class=\"dictionary\">jurisdiction<\/span>. The clerk shall deposit all funds collected pursuant to this chapter into the treasury of the county or city in which such <span class=\"dictionary\">court<\/span> 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.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOLLECTION OF TAX; COMPENSATION FOR CLERK (\u00a7 58.1-3803)\n\nThe tax imposed by this article shall be collected by the clerk of the circuit\ncourt for each city and county in whose office deeds or other instruments are\noffered for recordation or if the property is located in more than one city or\ncounty, by the respective clerks of each jurisdiction. The clerk shall deposit\nall funds collected pursuant to this chapter into the treasury of the county or\ncity in which such court is situated. Every clerk who collects the tax imposed\nby this chapter shall be entitled to compensation for such services in an amount\nequal to five percent of the amount so collected and paid over.\n\nHISTORY: Code 1950, \u00a7 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988,\nc. 421.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}