23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-320-50
Construction loan deeds of trust or mortgages
Official textlaw.lis.virginia.gov
When a construction loan deed of trust or mortgage is converted to a permanent loan deed of trust or mortgage, no tax shall be imposed under § 58.1-804 of the Code of Virginia if the persons are the same who made the instrument which the construction loan deed of trust or mortgage secured, if there is no additional amount and the tax was paid on the construction loan deed of trust or mortgage.
Source: view the official text
Nearby sections (25 sections)
- 10-300-60 · (Repealed.)
- 10-300-80 · (Repealed.)
- 10-300-90 · (Repealed.)
- 10-310-10 · (Repealed.)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- 10-310-40 · (Repealed.)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- 10-330-1 · (Repealed.)
- 10-330-20 · Computation of net capital
- 10-330-30 · Deductions from gross capital
- 10-330-40 · (Repealed.)
- 10-340-10 · (Repealed.)