{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-808.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-808.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-808.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-808.html"}],"law_id":54326,"edition_id":1,"section_id":54326,"structure_id":12866,"section_number":"58.1-808","catch_line":"Sales contracts for the sale of rolling stock or equipment","history":"Code 1950, \u00a7 58-59; 1984, c. 675; 2004, Sp. Sess. I, c. 3.","full_text":"On every contract or agreement admitted to record relating to the sale of rolling stock or equipment, whether the title is reserved in the vendor or not, with a railroad corporation or other corporation or with a person, firm or company, the tax shall be 25 cents on every $100 or fraction thereof of the amount contracted for in such contract or agreement. When such contract or agreement is with a railroad corporation lying partly within the Commonwealth and partly without the Commonwealth, the tax shall be upon such proportion of the amount contracted for as the number of miles of the line of such railroad corporation in the Commonwealth bears to the whole number of miles of line of such railroad corporation.","order_by":null,"text":{"0":{"id":199453,"text":"On every contract or agreement admitted to record relating to the sale of rolling stock or equipment, whether the title is reserved in the vendor or not, with a railroad corporation or other corporation or with a person, firm or company, the tax shall be 25 cents on every $100 or fraction thereof of the amount contracted for in such contract or agreement. When such contract or agreement is with a railroad corporation lying partly within the Commonwealth and partly without the Commonwealth, the tax shall be upon such proportion of the amount contracted for as the number of miles of the line of such railroad corporation in the Commonwealth bears to the whole number of miles of line of such railroad corporation.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12866,"edition_id":1,"name":"State Recordation Tax","identifier":"8","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:57","date_modified":"2026-06-26 03:43:57","permalink":{"id":254983,"object_type":"structure","relational_id":12866,"identifier":"8","token":"58.1\/I\/8","url":"\/58.1\/I\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":65821,"structure_id":12866,"section_number":"58.1-800","catch_line":"Title","url":"\/58.1-800\/","token":"58.1\/I\/8\/58.1-800","metadata":false},{"id":72560,"structure_id":12866,"section_number":"58.1-801","catch_line":"Deeds generally; charter amendments","url":"\/58.1-801\/","token":"58.1\/I\/8\/58.1-801","metadata":false},{"id":68987,"structure_id":12866,"section_number":"58.1-802","catch_line":"Additional tax paid by grantor; collection","url":"\/58.1-802\/","token":"58.1\/I\/8\/58.1-802","metadata":false},{"id":66942,"structure_id":12866,"section_number":"58.1-802.1","catch_line":"Repealed","url":"\/58.1-802.1\/","token":"58.1\/I\/8\/58.1-802.1","metadata":false},{"id":83092,"structure_id":12866,"section_number":"58.1-802.2","catch_line":"Repealed","url":"\/58.1-802.2\/","token":"58.1\/I\/8\/58.1-802.2","metadata":false},{"id":84181,"structure_id":12866,"section_number":"58.1-802.3","catch_line":"Regional transportation improvement fee","url":"\/58.1-802.3\/","token":"58.1\/I\/8\/58.1-802.3","metadata":false},{"id":76835,"structure_id":12866,"section_number":"58.1-802.4","catch_line":"(For contingent expiration, see Acts 2020, cc. 1230 and 1275) Regional congestion relief fee","url":"\/58.1-802.4\/","token":"58.1\/I\/8\/58.1-802.4","metadata":false},{"id":69082,"structure_id":12866,"section_number":"58.1-802.5","catch_line":"(For contingent expiration, see Acts 2020, cc. 1241 and 1281) Regional transportation improvement fee","url":"\/58.1-802.5\/","token":"58.1\/I\/8\/58.1-802.5","metadata":false},{"id":55377,"structure_id":12866,"section_number":"58.1-803","catch_line":"Deeds of trust or mortgages; maximum tax","url":"\/58.1-803\/","token":"58.1\/I\/8\/58.1-803","metadata":false},{"id":58902,"structure_id":12866,"section_number":"58.1-804","catch_line":"Construction loan deeds of trust or mortgages","url":"\/58.1-804\/","token":"58.1\/I\/8\/58.1-804","metadata":false},{"id":83602,"structure_id":12866,"section_number":"58.1-805","catch_line":"Deeds of release","url":"\/58.1-805\/","token":"58.1\/I\/8\/58.1-805","metadata":false},{"id":82243,"structure_id":12866,"section_number":"58.1-806","catch_line":"Repealed","url":"\/58.1-806\/","token":"58.1\/I\/8\/58.1-806","metadata":false},{"id":71823,"structure_id":12866,"section_number":"58.1-807","catch_line":"Contracts generally; leases","url":"\/58.1-807\/","token":"58.1\/I\/8\/58.1-807","metadata":false},{"id":54326,"structure_id":12866,"section_number":"58.1-808","catch_line":"Sales contracts for the sale of rolling stock or equipment","url":"\/58.1-808\/","token":"58.1\/I\/8\/58.1-808","metadata":false},{"id":73799,"structure_id":12866,"section_number":"58.1-809","catch_line":"When supplemental writings not taxable","url":"\/58.1-809\/","token":"58.1\/I\/8\/58.1-809","metadata":false},{"id":79380,"structure_id":12866,"section_number":"58.1-810","catch_line":"What other deeds not taxable","url":"\/58.1-810\/","token":"58.1\/I\/8\/58.1-810","metadata":false},{"id":86914,"structure_id":12866,"section_number":"58.1-811","catch_line":"(Contingent effective date \u2014 see note) Exemptions","url":"\/58.1-811\/","token":"58.1\/I\/8\/58.1-811","metadata":false},{"id":77609,"structure_id":12866,"section_number":"58.1-812","catch_line":"Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation","url":"\/58.1-812\/","token":"58.1\/I\/8\/58.1-812","metadata":false},{"id":86048,"structure_id":12866,"section_number":"58.1-813","catch_line":"Collection of tax by Department","url":"\/58.1-813\/","token":"58.1\/I\/8\/58.1-813","metadata":false},{"id":53999,"structure_id":12866,"section_number":"58.1-814","catch_line":"City or county recordation tax","url":"\/58.1-814\/","token":"58.1\/I\/8\/58.1-814","metadata":false},{"id":83232,"structure_id":12866,"section_number":"58.1-815","catch_line":"Repealed","url":"\/58.1-815\/","token":"58.1\/I\/8\/58.1-815","metadata":false},{"id":69986,"structure_id":12866,"section_number":"58.1-815.2","catch_line":"Repealed","url":"\/58.1-815.2\/","token":"58.1\/I\/8\/58.1-815.2","metadata":false},{"id":64922,"structure_id":12866,"section_number":"58.1-815.3","catch_line":"Repealed","url":"\/58.1-815.3\/","token":"58.1\/I\/8\/58.1-815.3","metadata":false},{"id":54021,"structure_id":12866,"section_number":"58.1-815.4","catch_line":"(Contingent expiration dates) Distribution of recordation tax to the Commonwealth Transportation Fund","url":"\/58.1-815.4\/","token":"58.1\/I\/8\/58.1-815.4","metadata":false},{"id":69110,"structure_id":12866,"section_number":"58.1-816","catch_line":"(Contingent effective date \u2014 see Acts 2020, cc. 1241 and 1281) Distribution of recordation tax to cities and counties","url":"\/58.1-816\/","token":"58.1\/I\/8\/58.1-816","metadata":false},{"id":80726,"structure_id":12866,"section_number":"58.1-816.1","catch_line":"Transportation Improvement Program Set-aside Fund","url":"\/58.1-816.1\/","token":"58.1\/I\/8\/58.1-816.1","metadata":false},{"id":61159,"structure_id":12866,"section_number":"58.1-817","catch_line":"Fee for open-space preservation","url":"\/58.1-817\/","token":"58.1\/I\/8\/58.1-817","metadata":false}],"previous_section":{"id":71823,"structure_id":12866,"section_number":"58.1-807","catch_line":"Contracts generally; leases","url":"\/58.1-807\/","token":"58.1\/I\/8\/58.1-807","metadata":false},"next_section":{"id":73799,"structure_id":12866,"section_number":"58.1-809","catch_line":"When supplemental writings not taxable","url":"\/58.1-809\/","token":"58.1\/I\/8\/58.1-809","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-808\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":[{"id":73799,"section_number":"58.1-809","catch_line":"When supplemental writings not taxable","order_by":null,"url":"\/58.1-809\/"},{"id":86914,"section_number":"58.1-811","catch_line":"(Contingent effective date \u2014 see note) Exemptions","order_by":null,"url":"\/58.1-811\/"}],"refers_to":false,"permalink":{"id":255037,"object_type":"law","relational_id":54326,"identifier":"58.1-808","token":"58.1\/I\/8\/58.1-808","url":"\/58.1-808\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-808\/","token":"58.1\/I\/8\/58.1-808","dublin_core":{"Title":"Sales contracts for the sale of rolling stock or equipment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-808","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>On every <span class=\"dictionary\">contract<\/span> or agreement admitted to record relating to the sale of rolling stock or equipment, whether the title is reserved in the vendor or not, with a railroad corporation or other corporation or with a person, firm or company, the tax shall be 25 cents on every $100 or fraction thereof of the amount contracted for in such <span class=\"dictionary\">contract<\/span> or agreement. When such <span class=\"dictionary\">contract<\/span> or agreement is with a railroad corporation lying partly within the Commonwealth and partly without the Commonwealth, the tax shall be upon such proportion of the amount contracted for as the number of miles of the line of such railroad corporation in the Commonwealth bears to the whole number of miles of line of such railroad corporation.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSALES CONTRACTS FOR THE SALE OF ROLLING STOCK OR EQUIPMENT (\u00a7 58.1-808)\n\nOn every contract or agreement admitted to record relating to the sale of\nrolling stock or equipment, whether the title is reserved in the vendor or not,\nwith a railroad corporation or other corporation or with a person, firm or\ncompany, the tax shall be 25 cents on every $100 or fraction thereof of the\namount contracted for in such contract or agreement. When such contract or\nagreement is with a railroad corporation lying partly within the Commonwealth\nand partly without the Commonwealth, the tax shall be upon such proportion of\nthe amount contracted for as the number of miles of the line of such railroad\ncorporation in the Commonwealth bears to the whole number of miles of line of\nsuch railroad corporation.\n\nHISTORY: Code 1950, \u00a7 58-59; 1984, c. 675; 2004, Sp. Sess. I, c. 3.","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}}