23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-320-70
Deeds of partition; transfers pursuant to decree of divorce or separate maintenance, etc
Official textlaw.lis.virginia.gov
When a deed is offered for recordation under § 58.1-806 of the Code of Virginia pursuant to a divorce, since this section does not provide that the deed refer to a divorce or decree of separate maintenance, the clerk must be satisfied that the deed does qualify for the fifty cents taxation. The clerk may require evidence such as an affidavit of the parties, a copy of the decree of divorce, or separate maintenance, and other extrinsic evidence sufficient to satisfy the clerk that the fifty cents taxation is proper.
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Nearby sections (25 sections)
- 10-300-90 · (Repealed.)
- 10-310-10 · (Repealed.)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- 10-310-40 · (Repealed.)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- 10-330-1 · (Repealed.)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- 10-330-40 · (Repealed.)
- 10-340-10 · (Repealed.)
- 10-340-20 · Classification; rate of tax
- 10-340-30 · Intangible personal property of certain poultry and…