{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3800.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3800.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3800.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3800.html"}],"law_id":74734,"edition_id":1,"section_id":74734,"structure_id":14359,"section_number":"58.1-3800","catch_line":"Levy","history":"Code 1950, \u00a7 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.","full_text":"In addition to the state recordation tax imposed by Chapter 8 (\u00a7 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 (\u00a7 58.1-800 et seq.) is fifty cents.","order_by":null,"text":{"0":{"id":268591,"text":"In addition to the state recordation tax imposed by Chapter 8 (\u00a7 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 (\u00a7 58.1-800 et seq.) is fifty cents.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14359,"edition_id":1,"name":"Recordation Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 03:47:52","date_modified":"2026-06-26 03:47:52","permalink":{"id":258385,"object_type":"structure","relational_id":14359,"identifier":"1","token":"58.1\/III\/38\/1","url":"\/58.1\/III\/38\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13307,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:37","date_modified":"2026-06-26 03:44:37","permalink":{"id":258383,"object_type":"structure","relational_id":13307,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":74734,"structure_id":14359,"section_number":"58.1-3800","catch_line":"Levy","url":"\/58.1-3800\/","token":"58.1\/III\/38\/1\/58.1-3800","metadata":false},{"id":73265,"structure_id":14359,"section_number":"58.1-3801","catch_line":"Taxation of instruments relating to property located in more than one jurisdiction","url":"\/58.1-3801\/","token":"58.1\/III\/38\/1\/58.1-3801","metadata":false},{"id":60553,"structure_id":14359,"section_number":"58.1-3802","catch_line":"Interpretation of article","url":"\/58.1-3802\/","token":"58.1\/III\/38\/1\/58.1-3802","metadata":false},{"id":55678,"structure_id":14359,"section_number":"58.1-3803","catch_line":"Collection of tax; compensation for clerk","url":"\/58.1-3803\/","token":"58.1\/III\/38\/1\/58.1-3803","metadata":false},{"id":81948,"structure_id":14359,"section_number":"58.1-3804","catch_line":"Collection of tax for city having no court for recordation of deeds and other instruments","url":"\/58.1-3804\/","token":"58.1\/III\/38\/1\/58.1-3804","metadata":false}],"next_section":{"id":73265,"structure_id":14359,"section_number":"58.1-3801","catch_line":"Taxation of instruments relating to property located in more than one jurisdiction","url":"\/58.1-3801\/","token":"58.1\/III\/38\/1\/58.1-3801","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3800\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1958, chapter 590; in 1972, chapter 186; in 1984, chapter 675.<\/p>","references":[{"id":58540,"section_number":"51.5-98","catch_line":"Exemption from taxation; collection and remittance of sales and meals taxes","order_by":null,"url":"\/51.5-98\/"},{"id":77609,"section_number":"58.1-812","catch_line":"Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation","order_by":null,"url":"\/58.1-812\/"},{"id":53999,"section_number":"58.1-814","catch_line":"City or county recordation tax","order_by":null,"url":"\/58.1-814\/"}],"refers_to":[{"id":65821,"section_number":"58.1-800","catch_line":"Title","order_by":null,"url":"\/58.1-800\/"}],"permalink":{"id":258387,"object_type":"law","relational_id":74734,"identifier":"58.1-3800","token":"58.1\/III\/38\/1\/58.1-3800","url":"\/58.1-3800\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3800\/","token":"58.1\/III\/38\/1\/58.1-3800","dublin_core":{"Title":"Levy","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3800","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In addition to the state recordation tax imposed by Chapter 8 (\u00a7&nbsp;<a class=\"law\" title=\"Title\" href=\"\/58.1-800\/\">58.1-800<\/a> 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 (\u00a7&nbsp;<a class=\"law\" title=\"Title\" href=\"\/58.1-800\/\">58.1-800<\/a> et seq.) is fifty cents.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nLEVY (\u00a7 58.1-3800)\n\nIn addition to the state recordation tax imposed by Chapter 8 (\u00a7 58.1-800 et\nseq.) of this title, the governing body of any city or county is hereby\nauthorized to impose a recordation tax, in an amount equal to one-third of the\namount of the state recordation tax collectible for the Commonwealth, upon the\nfirst recordation of each taxable instrument in such city or county. No tax\nshall be levied under this section when the state recordation tax imposed under\nChapter 8 (\u00a7 58.1-800 et seq.) is fifty cents.\n\nHISTORY: Code 1950, \u00a7 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}