Virginia Recordation Tax Act

Sections covered

• Va. Code Ann. § 58.1-800Title
• Va. Code Ann. § 58.1-801Deeds generally; charter amendments1 cite
• Va. Code Ann. § 58.1-802Additional tax paid by grantor; collection
• Va. Code Ann. § 58.1-802.1Repealed
• Va. Code Ann. § 58.1-802.2Repealed
• Va. Code Ann. § 58.1-802.3Regional transportation improvement fee
• Va. Code Ann. § 58.1-802.4(For contingent expiration, see Acts 2020, cc. 1230 and 1275) Regional congestion relief fee
• Va. Code Ann. § 58.1-802.5(For contingent expiration, see Acts 2020, cc. 1241 and 1281) Regional transportation improvement fee
• Va. Code Ann. § 58.1-803Deeds of trust or mortgages; maximum tax
• Va. Code Ann. § 58.1-804Construction loan deeds of trust or mortgages
• Va. Code Ann. § 58.1-805Deeds of release
• Va. Code Ann. § 58.1-806Repealed
• Va. Code Ann. § 58.1-807Contracts generally; leases
• Va. Code Ann. § 58.1-808Sales contracts for the sale of rolling stock or equipment
• Va. Code Ann. § 58.1-809When supplemental writings not taxable
• Va. Code Ann. § 58.1-810What other deeds not taxable
• Va. Code Ann. § 58.1-811(Contingent effective date — see note) Exemptions4 cites
• Va. Code Ann. § 58.1-812Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation
• Va. Code Ann. § 58.1-813Collection of tax by Department
• Va. Code Ann. § 58.1-814City or county recordation tax1 cite
• Va. Code Ann. § 58.1-815Repealed
• Va. Code Ann. § 58.1-815.2Repealed
• Va. Code Ann. § 58.1-815.3Repealed
• Va. Code Ann. § 58.1-815.4(Contingent expiration dates) Distribution of recordation tax to the Commonwealth Transportation Fund
• Va. Code Ann. § 58.1-816(Contingent effective date — see Acts 2020, cc. 1241 and 1281) Distribution of recordation tax to cities and counties
• Va. Code Ann. § 58.1-816.1Transportation Improvement Program Set-aside Fund
• Va. Code Ann. § 58.1-817Fee for open-space preservation