Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3801
Taxation of instruments relating to property located in more than one jurisdiction
Official textlaw.lis.virginia.gov
The tax imposed by a city or county pursuant to this article upon a deed or other instrument which conveys, covers, or relates to property located partially within such city or county shall be computed and collected only with respect to that portion of the property located in such city or county.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3732.5 · Limitation on gross receipts of security brokers and…
- 58.1-3733 · License tax on commission merchants
- 58.1-3734 · License tax on motor vehicle dealers
- 58.1-3734.1 · Sales involving trade-ins
- 58.1-3735 · Departments of license inspection in certain counties
- 58.1-3740 · Definitions
- 58.1-3741 · Counties and cities authorized to levy severance license…
- 58.1-3742 · Distribution of local coal road improvement severance tax
- 58.1-3743 · Severance license taxes to be paid to jurisdiction in which…
- 58.1-3744 · Uniform ordinance provisions
- 58.1-3745 · Lien on real estate and personal property of businesses…
- 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
- 58.1-3807 · Collection of tax for city having no court for probate of…
- 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- 58.1-3812 · Repealed
- 58.1-3813 · Repealed
- 58.1-3813.1 · Repealed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
- 58.1-3814.1 · Consumer utility tax on churches [Not set out]