{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-810.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-810.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-810.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-810.html"}],"law_id":79380,"edition_id":1,"section_id":79380,"structure_id":12866,"section_number":"58.1-810","catch_line":"What other deeds not taxable","history":"Code 1950, \u00a7 58-61; 1952, c. 461; 1964, cc. 19, 361; 1970, c. 420; 1971, Ex. Sess., c. 60; 1972, c. 250; 1977, c. 418; 1979, cc. 559, 566; 1982, c. 651; 1984, c. 675; 2020, cc. 643, 748, 900.","full_text":"When the tax has been paid at the time of the recordation of the original deed, no additional recordation tax shall be required for admitting to record:\n\n1\n\nA deed of confirmation;2\n\nA deed of correction;3\n\nA deed to which married individuals are the only parties;4\n\nA deed arising out of a contract to purchase real estate; if the tax already paid is less than a proper tax based upon the full amount of consideration or actual value of the property involved in the transaction, an additional tax shall be paid based on the difference between the full amount of such consideration or actual value and the amount on which the tax has been paid;5\n\nA notice of assignment of a note secured by a deed of trust or mortgage; or6\n\nA Certificate of Release of Certain Prohibited Covenants pursuant to § 55.1-300.1.","order_by":null,"text":{"0":{"id":284170,"text":"When the tax has been paid at the time of the recordation of the original deed, no additional recordation tax shall be required for admitting to record:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":284171,"text":"A deed of confirmation;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":284172,"text":"A deed of correction;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":284173,"text":"A deed to which married individuals are the only parties;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":284174,"text":"A deed arising out of a contract to purchase real estate; if the tax already paid is less than a proper tax based upon the full amount of consideration or actual value of the property involved in the transaction, an additional tax shall be paid based on the difference between the full amount of such consideration or actual value and the amount on which the tax has been paid;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":284175,"text":"A notice of assignment of a note secured by a deed of trust or mortgage; or","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":284176,"text":"A Certificate of Release of Certain Prohibited Covenants pursuant to § 55.1-300.1.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-810\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 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 1952, chapter 461; in 1964, chapters 19 and 361; in 1970, chapter 420; in 1972, chapter 250; in 1977, chapter 418; in 1979, chapters 559 and 566; in 1982, chapter 651; in 1984, chapter 675; in 2020, chapters 643<\/a>, 748<\/a>, and 900<\/a>.<\/p>","references":false,"refers_to":[{"id":59550,"section_number":"55.1-300.1","catch_line":"Certificate of Release of Certain Prohibited Covenants","order_by":null,"url":"\/55.1-300.1\/"}],"permalink":{"id":255045,"object_type":"law","relational_id":79380,"identifier":"58.1-810","token":"58.1\/I\/8\/58.1-810","url":"\/58.1-810\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-810\/","token":"58.1\/I\/8\/58.1-810","dublin_core":{"Title":"What other deeds not taxable","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-810","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

When the tax has been paid at the time of the recordation of the original deed, no additional recordation tax shall be required for admitting to record:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> A deed of confirmation; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> A deed of correction; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> A deed to which married individuals are the only parties; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> A deed arising out of a contract<\/span> to purchase real estate; if the tax already paid is less than a proper tax based upon the full amount of consideration or actual value of the property involved in the transaction, an additional tax shall be paid based on the difference between the full amount of such consideration or actual value and the amount on which the tax has been paid; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> A notice of assignment of a note secured by a deed of trust or mortgage; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> A Certificate of Release of Certain Prohibited Covenants pursuant to § 55.1-300.1<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHAT OTHER DEEDS NOT TAXABLE (\u00a7 58.1-810)\n\nWhen the tax has been paid at the time of the recordation of the original deed,\nno additional recordation tax shall be required for admitting to record:\n\n1. A deed of confirmation;\n\n2. A deed of correction;\n\n3. A deed to which married individuals are the only parties;\n\n4. A deed arising out of a contract to purchase real estate; if the tax already\npaid is less than a proper tax based upon the full amount of consideration or\nactual value of the property involved in the transaction, an additional tax\nshall be paid based on the difference between the full amount of such\nconsideration or actual value and the amount on which the tax has been paid;\n\n5. A notice of assignment of a note secured by a deed of trust or mortgage; or\n\n6. A Certificate of Release of Certain Prohibited Covenants pursuant to §\n55.1-300.1.\n\nHISTORY: Code 1950, \u00a7 58-61; 1952, c. 461; 1964, cc. 19, 361; 1970, c. 420;\n1971, Ex. Sess., c. 60; 1972, c. 250; 1977, c. 418; 1979, cc. 559, 566; 1982, c.\n651; 1984, c. 675; 2020, cc. 643, 748, 900.","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}}