Of the state recordation taxes imposed pursuant to §§ 58.1-801 and 58.1-803, the revenues collected each fiscal year from $0.03 of the total tax imposed under each section shall be deposited by the Comptroller into the Commonwealth Transportation Fund established pursuant to § 33.2-1524.
2007, c. 896; 2013, c. 639; 2015, c. 684; 2018, cc. 854, 856; 2020, cc. 1230, 1275.
Structure Code of Virginia
Chapter 8 - State Recordation Tax
§ 58.1-801. Deeds generally; charter amendments
§ 58.1-802. Additional tax paid by grantor; collection
§ 58.1-802.3. Regional transportation improvement fee
§ 58.1-803. Deeds of trust or mortgages; maximum tax
§ 58.1-804. Construction loan deeds of trust or mortgages
§ 58.1-807. 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 expiration date - see note) Exemptions
§ 58.1-811. (Contingent effective date - see note) Exemptions
§ 58.1-813. Collection of tax by Department
§ 58.1-814. City or county recordation tax
§ 58.1-816.1. Transportation Improvement Program Set-aside Fund