23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-320-10
Preface
Official textlaw.lis.virginia.gov
The recordation tax is not a tax on property but on a civil privilege, i.e., the privilege of utilizing the registration laws of Virginia. The tax is generally measured by the consideration or actual (fair market) value of the property transferred, whichever is greater, and the amount of bonds or other obligations secured by deeds of trust or mortgages.
Source: view the official text
Nearby sections (25 sections)
- 10-300-20 · (Repealed.)
- 10-300-30 · (Repealed.)
- 10-300-40 · (Repealed.)
- 10-300-50 · (Repealed.)
- 10-300-60 · (Repealed.)
- 10-300-80 · (Repealed.)
- 10-300-90 · (Repealed.)
- 10-310-10 · (Repealed.)
- 10-310-20 · Levy
- 10-310-30 · Value of estate
- 10-310-40 · (Repealed.)
- 10-310-50 · Local tax
- 10-320-10 · Preface
- 10-320-20 · Deeds generally
- 10-320-30 · Additional tax paid by grantor
- 10-320-40 · Deeds of trust or mortgages
- 10-320-50 · Construction loan deeds of trust or mortgages
- 10-320-60 · Deeds of release
- 10-320-70 · Deeds of partition; transfers pursuant to decree of divorce…
- 10-320-80 · Contracts generally; leases
- 10-320-90 · When supplemental writings not taxable
- 10-320-100 · What other deeds not taxable; definitions
- 10-320-110 · Exemptions
- 10-320-120 · Taxation of instruments relating to property located in…
- 10-330-1 · (Repealed.)