23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-320-100
What other deeds not taxable; definitions
# A.
A "deed of confirmation" is a conveyance which may be utilized in order to accomplish many purposes. It may be utilized in order to remove doubts as to effectiveness or operativeness of a prior deed; to ratify a prior deed executed by an agent or a deed executed by one under disability. A deed of confirmation is one which affirms, corrects, ratifies or adds effectiveness or legality to an earlier deed, which is essential to make the earlier deed effective. As between the parties, a confirming deed relates back to the date of the original instrument.
# B.
A "deed of correction" corrects defects appearing in the original instruments, such as misnomers, errors in the property description, or omissions of the names of the grantees.
Source: view the official text
Nearby sections (25 sections)
- 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- 10-310-40 · (Repealed.)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- 10-330-1 · (Repealed.)
- 10-330-20 · Computation of net capital
- 10-330-30 · Deductions from gross capital
- 10-330-40 · (Repealed.)
- 10-340-10 · (Repealed.)
- 10-340-20 · Classification; rate of tax
- 10-340-30 · Intangible personal property of certain poultry and…
- 10-340-40 · Exempt professions and businesses: how property used…
- 10-340-50 · (Repealed.)
- 10-350-10 · (Repealed.)