Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3800
Levy
Official textlaw.lis.virginia.gov
In addition to the state recordation tax imposed by Chapter 8 (§ 58.1-800 et seq.) of this title, the governing body of any city or county is hereby authorized to impose a recordation tax, in an amount equal to one-third of the amount of the state recordation tax collectible for the Commonwealth, upon the first recordation of each taxable instrument in such city or county. No tax shall be levied under this section when the state recordation tax imposed under Chapter 8 (§ 58.1-800 et seq.) is fifty cents.
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Nearby sections (25 sections)
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- 58.1-3744 · Uniform ordinance provisions
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- 58.1-3800 · Levy
- 58.1-3801 · Taxation of instruments relating to property located in…
- 58.1-3802 · Interpretation of article
- 58.1-3803 · Collection of tax; compensation for clerk
- 58.1-3804 · Collection of tax for city having no court for recordation…
- 58.1-3805 · Levy
- 58.1-3806 · Collection of tax; compensation for clerk
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- 58.1-3808 · Interpretation of article
- 58.1-3812 · Repealed
- 58.1-3813 · Repealed
- 58.1-3813.1 · Repealed
- 58.1-3814 · Water or heat, light and power companies