{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-811.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-811.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-811.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-811.html"}],"law_id":86914,"edition_id":1,"section_id":86914,"structure_id":12866,"section_number":"58.1-811","catch_line":"(Contingent effective date \u2014 see note) Exemptions","history":"Code 1950, \u00a7\u00a7 58-54.1, 58-55.1, 58-58, 58-61, 58-64, 58-64.1; 1952, cc. 191, 461; 1956, c. 377; 1964, cc. 19, 361; 1970, cc. 313, 420, 772; 1971, Ex. Sess., c. 60; 1972, cc. 186, 250; 1973, cc. 139, 336; 1975, c. 249; 1976, c. 558; 1977, cc. 398, 418; 1978, c. 714; 1979, cc. 559, 566; 1980, c. 652; 1981, cc. 267, 443; 1982, cc. 436, 630, 633, 651; 1983, c. 89; 1984, cc. 397, 428, 675; 1985, c. 134; 1988, cc. 429, 738; 1990, c. 289; 1992, cc. 574, 575; 1994, c. 429; 1995, cc. 127, 303; 1998, c. 333; 1999, c. 400; 2000, cc. 393, 602; 2004, cc. 492, 626; 2005, cc. 93, 928; 2006, c. 922; 2007, cc. 233, 639, 813, 896; 2009, cc. 574, 864, 871; 2013, c. 390; 2014, c. 338; 2016, cc. 37, 662; 2017, cc. 103, 442; 2019, c. 757.","full_text":"A\n\nThe taxes imposed by \u00a7\u00a7 58.1-801 and 58.1-807 shall not apply to any deed conveying real estate or lease of real estate:1\n\nTo an incorporated college or other incorporated institution of learning not conducted for profit, where such real estate is intended to be used for educational purposes and not as a source of revenue or profit;2\n\nTo an incorporated church or religious body or to the trustee or trustees of any church or religious body, or a corporation mentioned in § 57-16.1, where such real estate is intended to be used exclusively for religious purposes, or for the residence of the minister of any such church or religious body;3\n\nTo the United States, the Commonwealth, or to any county, city, town, district, or other political subdivision of the Commonwealth;4\n\nTo the Virginia Division of the United Daughters of the Confederacy;5\n\nTo any nonstock corporation organized exclusively for the purpose of owning or operating a hospital or hospitals not for pecuniary profit;6\n\nTo a corporation upon its organization by persons in control of the corporation in a transaction which qualifies for nonrecognition of gain or loss pursuant to § 351 of the Internal Revenue Code as it exists at the time of the conveyance;7\n\nFrom a corporation to its stockholders upon complete or partial liquidation of the corporation in a transaction which qualifies for income tax treatment pursuant to § 331, 332, 333, or 337 of the Internal Revenue Code as it exists at the time of liquidation;8\n\nTo the surviving or new corporation, partnership, limited partnership, business trust, or limited liability company upon a merger or consolidation to which two or more such entities are parties, or in a reorganization within the meaning of § 368(a)(1)(C) and (F) of the Internal Revenue Code as amended;9\n\nTo a subsidiary corporation from its parent corporation, or from a subsidiary corporation to a parent corporation, if the transaction qualifies for nonrecognition of gain or loss under the Internal Revenue Code as amended;10\n\nTo a partnership or limited liability company, when the grantors are entitled to receive not less than 50 percent of the profits and surplus of such partnership or limited liability company, provided that the transfer to a limited liability company is not a precursor to a transfer of control of the assets of the company to avoid recordation taxes;11\n\nFrom a partnership or limited liability company, when the grantees are entitled to receive not less than 50 percent of the profits and surplus of such partnership or limited liability company, provided that the transfer from a limited liability company is not subsequent to a transfer of control of the assets of the company to avoid recordation taxes;12\n\nTo trustees of a revocable inter vivos trust, when the grantors in the deed and the beneficiaries of the trust are the same persons, regardless of whether other beneficiaries may also be named in the trust instrument, when no consideration has passed between the grantor and the beneficiaries;13\n\nWhen the grantor is an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code that is organized and operated primarily to acquire land and purchase materials to erect or rehabilitate low-cost homes on such land, which homes are sold at cost to persons who otherwise would be unable to afford to buy a home through conventional means;14\n\nPursuant to any deed of partition, or any combination of deeds simultaneously executed and having the effect of a deed of partition, among joint tenants, tenants in common, or coparceners; or15\n\nPursuant to any deed transferring property pursuant to a decree of divorce or of separate maintenance or pursuant to a written instrument incident to such divorce or separation.B\n\nThe taxes imposed by \u00a7\u00a7 58.1-803 and 58.1-804 shall not apply to any deed of trust or mortgage:1\n\nGiven by an incorporated college or other incorporated institution of learning not conducted for profit;2\n\nGiven by the trustee or trustees of a church or religious body or given by an incorporated church or religious body, or given by a corporation mentioned in § 57-16.1;3\n\nGiven by any nonstock corporation organized exclusively for the purpose of owning and\/or operating a hospital or hospitals not for pecuniary profit;4\n\nGiven by any local governmental entity or political subdivision of the Commonwealth to secure a debt payable to any other local governmental entity or political subdivision;5\n\nSecuring a loan made by an organization described in subdivision A 13;6\n\nSecuring a loan made by a county, city, or town, or an agency of such a locality, to a borrower whose household income does not exceed 80 percent of the area median household income established by the U.S. Department of Housing and Urban Development, for the purpose of erecting or rehabilitating a home for such borrower, including the purchase of land for such home; or7\n\nGiven by any entity organized pursuant to Chapter 9.1 (§ 56-231.15 et seq.) of Title 56.C\n\nThe tax imposed by \u00a7 58.1-802 shall not apply to any:1\n\nTransaction described in subdivisions A 6 through 12, 14, and 15;2\n\nInstrument or writing given to secure a debt;3\n\nDeed conveying real estate from an incorporated college or other incorporated institution of learning not conducted for profit;4\n\nDeed conveying real estate from the United States, the Commonwealth or any county, city, town, district, or other political subdivision thereof;5\n\nConveyance of real estate to the Commonwealth or any county, city, town, district, or other political subdivision thereof, if such political unit is required by law to reimburse the parties taxable pursuant to § 58.1-802; or6\n\nDeed conveying real estate from the trustee or trustees of a church or religious body or from an incorporated church or religious body, or from a corporation mentioned in § 57-16.1.D\n\nNo recordation tax shall be required for the recordation of any deed of gift between a grantor or grantors and a grantee or grantees when no consideration has passed between the parties. Such deed shall state therein that it is a deed of gift.E\n\nThe tax imposed by § 58.1-807 shall not apply to any lease to the United States, the Commonwealth, or any county, city, town, district, or other political subdivision of the Commonwealth.F\n\nThe taxes and fees imposed by §§ 58.1-801, 58.1-802, 58.1-807, 58.1-808, and 58.1-814 shall not apply to (i) any deed of gift conveying real estate or any interest therein to The Nature Conservancy or (ii) any lease of real property or any interest therein to The Nature Conservancy, where such deed of gift or lease of real estate is intended to be used exclusively for the purpose of preserving wilderness, natural, or open space areas.G\n\nThe words “trustee” or “trustees,” as used in subdivisions A 2, B 2, and C 6, include the trustees mentioned in § 57-8 and the ecclesiastical officers mentioned in § 57-16.H\n\nNo recordation tax levied pursuant to this chapter shall be levied on the release of a contractual right, if the release is contained within a single deed that performs more than one function, and at least one of the other functions performed by the deed is subject to the recordation tax.I\n\nNo recordation tax levied pursuant to this chapter shall be levied on a deed, lease, easement, release, or other document recorded in connection with a concession pursuant to the Public-Private Transportation Act of 1995 (§ 33.2-1800 et seq.) or similar federal law.J\n\nNo recordation tax shall be required for the recordation of any transfer on death deed or any revocation of transfer on death deed made pursuant to the Uniform Real Property Transfer on Death Act (§ 64.2-621 et seq.) when no consideration has passed between the parties.K\n\nNo recordation tax levied pursuant to this chapter shall be required for the recordation of any deed of distribution when no consideration has passed between the parties. Such deed shall state therein on the front page that it is a deed of distribution. As used in this subsection, “deed of distribution” means a deed conveying property from an estate or trust (i) to the original beneficiaries of a trust from the trustees holding title under a deed in trust; (ii) the purpose of which is to comply with a devise or bequest in the decedent’s will or to transfer title to one or more beneficiaries after the death of the settlor in accordance with a dispositive provision in the trust instrument; (iii) that carries out the exercise of a power of appointment; or (iv) is pursuant to the exercise of the power under the Uniform Trust Decanting Act (§ 64.2-779.1 et seq.).","order_by":null,"text":{"0":{"id":311162,"text":"The taxes imposed by \u00a7\u00a7 58.1-801 and 58.1-807 shall not apply to any deed conveying real estate or lease of real estate:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":311163,"text":"To an incorporated college or other incorporated institution of learning not conducted for profit, where such real estate is intended to be used for educational purposes and not as a source of revenue or profit;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":311164,"text":"To an incorporated church or religious body or to the trustee or trustees of any church or religious body, or a corporation mentioned in § 57-16.1, where such real estate is intended to be used exclusively for religious purposes, or for the residence of the minister of any such church or religious body;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":311165,"text":"To the United States, the Commonwealth, or to any county, city, town, district, or other political subdivision of the Commonwealth;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":311166,"text":"To the Virginia Division of the United Daughters of the Confederacy;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":311167,"text":"To any nonstock corporation organized exclusively for the purpose of owning or operating a hospital or hospitals not for pecuniary profit;","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":311168,"text":"To a corporation upon its organization by persons in control of the corporation in a transaction which qualifies for nonrecognition of gain or loss pursuant to § 351 of the Internal Revenue Code as it exists at the time of the conveyance;","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":311169,"text":"From a corporation to its stockholders upon complete or partial liquidation of the corporation in a transaction which qualifies for income tax treatment pursuant to § 331, 332, 333, or 337 of the Internal Revenue Code as it exists at the time of liquidation;","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":311170,"text":"To the surviving or new corporation, partnership, limited partnership, business trust, or limited liability company upon a merger or consolidation to which two or more such entities are parties, or in a reorganization within the meaning of § 368(a)(1)(C) and (F) of the Internal Revenue Code as amended;","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"A9"},"9":{"id":311171,"text":"To a subsidiary corporation from its parent corporation, or from a subsidiary corporation to a parent corporation, if the transaction qualifies for nonrecognition of gain or loss under the Internal Revenue Code as amended;","type":"section","prefixes":["A","9"],"prefix":"9","entire_prefix":"A9","prefix_anchor":"A9","level":2,"prior_prefix":"A8","next_prefix":"A10"},"10":{"id":311172,"text":"To a partnership or limited liability company, when the grantors are entitled to receive not less than 50 percent of the profits and surplus of such partnership or limited liability company, provided that the transfer to a limited liability company is not a precursor to a transfer of control of the assets of the company to avoid recordation taxes;","type":"section","prefixes":["A","10"],"prefix":"10","entire_prefix":"A10","prefix_anchor":"A10","level":2,"prior_prefix":"A9","next_prefix":"A11"},"11":{"id":311173,"text":"From a partnership or limited liability company, when the grantees are entitled to receive not less than 50 percent of the profits and surplus of such partnership or limited liability company, provided that the transfer from a limited liability company is not subsequent to a transfer of control of the assets of the company to avoid recordation taxes;","type":"section","prefixes":["A","11"],"prefix":"11","entire_prefix":"A11","prefix_anchor":"A11","level":2,"prior_prefix":"A10","next_prefix":"A12"},"12":{"id":311174,"text":"To trustees of a revocable inter vivos trust, when the grantors in the deed and the beneficiaries of the trust are the same persons, regardless of whether other beneficiaries may also be named in the trust instrument, when no consideration has passed between the grantor and the beneficiaries;","type":"section","prefixes":["A","12"],"prefix":"12","entire_prefix":"A12","prefix_anchor":"A12","level":2,"prior_prefix":"A11","next_prefix":"A13"},"13":{"id":311175,"text":"When the grantor is an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code that is organized and operated primarily to acquire land and purchase materials to erect or rehabilitate low-cost homes on such land, which homes are sold at cost to persons who otherwise would be unable to afford to buy a home through conventional means;","type":"section","prefixes":["A","13"],"prefix":"13","entire_prefix":"A13","prefix_anchor":"A13","level":2,"prior_prefix":"A12","next_prefix":"A14"},"14":{"id":311176,"text":"Pursuant to any deed of partition, or any combination of deeds simultaneously executed and having the effect of a deed of partition, among joint tenants, tenants in common, or coparceners; or","type":"section","prefixes":["A","14"],"prefix":"14","entire_prefix":"A14","prefix_anchor":"A14","level":2,"prior_prefix":"A13","next_prefix":"A15"},"15":{"id":311177,"text":"Pursuant to any deed transferring property pursuant to a decree of divorce or of separate maintenance or pursuant to a written instrument incident to such divorce or separation.","type":"section","prefixes":["A","15"],"prefix":"15","entire_prefix":"A15","prefix_anchor":"A15","level":2,"prior_prefix":"A14","next_prefix":"B"},"16":{"id":311178,"text":"The taxes imposed by \u00a7\u00a7 58.1-803 and 58.1-804 shall not apply to any deed of trust or mortgage:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A15","next_prefix":"B1"},"17":{"id":311179,"text":"Given by an incorporated college or other incorporated institution of learning not conducted for profit;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"18":{"id":311180,"text":"Given by the trustee or trustees of a church or religious body or given by an incorporated church or religious body, or given by a corporation mentioned in § 57-16.1;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"19":{"id":311181,"text":"Given by any nonstock corporation organized exclusively for the purpose of owning and\/or operating a hospital or hospitals not for pecuniary profit;","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"20":{"id":311182,"text":"Given by any local governmental entity or political subdivision of the Commonwealth to secure a debt payable to any other local governmental entity or political subdivision;","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"21":{"id":311183,"text":"Securing a loan made by an organization described in subdivision A 13;","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"B6"},"22":{"id":311184,"text":"Securing a loan made by a county, city, or town, or an agency of such a locality, to a borrower whose household income does not exceed 80 percent of the area median household income established by the U.S. Department of Housing and Urban Development, for the purpose of erecting or rehabilitating a home for such borrower, including the purchase of land for such home; or","type":"section","prefixes":["B","6"],"prefix":"6","entire_prefix":"B6","prefix_anchor":"B6","level":2,"prior_prefix":"B5","next_prefix":"B7"},"23":{"id":311185,"text":"Given by any entity organized pursuant to Chapter 9.1 (§ 56-231.15 et seq.) of Title 56.","type":"section","prefixes":["B","7"],"prefix":"7","entire_prefix":"B7","prefix_anchor":"B7","level":2,"prior_prefix":"B6","next_prefix":"C"},"24":{"id":311186,"text":"The tax imposed by \u00a7 58.1-802 shall not apply to any:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B7","next_prefix":"C1"},"25":{"id":311187,"text":"Transaction described in subdivisions A 6 through 12, 14, and 15;","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"26":{"id":311188,"text":"Instrument or writing given to secure a debt;","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"27":{"id":311189,"text":"Deed conveying real estate from an incorporated college or other incorporated institution of learning not conducted for profit;","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2","next_prefix":"C4"},"28":{"id":311190,"text":"Deed conveying real estate from the United States, the Commonwealth or any county, city, town, district, or other political subdivision thereof;","type":"section","prefixes":["C","4"],"prefix":"4","entire_prefix":"C4","prefix_anchor":"C4","level":2,"prior_prefix":"C3","next_prefix":"C5"},"29":{"id":311191,"text":"Conveyance of real estate to the Commonwealth or any county, city, town, district, or other political subdivision thereof, if such political unit is required by law to reimburse the parties taxable pursuant to § 58.1-802; or","type":"section","prefixes":["C","5"],"prefix":"5","entire_prefix":"C5","prefix_anchor":"C5","level":2,"prior_prefix":"C4","next_prefix":"C6"},"30":{"id":311192,"text":"Deed conveying real estate from the trustee or trustees of a church or religious body or from an incorporated church or religious body, or from a corporation mentioned in § 57-16.1.","type":"section","prefixes":["C","6"],"prefix":"6","entire_prefix":"C6","prefix_anchor":"C6","level":2,"prior_prefix":"C5","next_prefix":"D"},"31":{"id":311193,"text":"No recordation tax shall be required for the recordation of any deed of gift between a grantor or grantors and a grantee or grantees when no consideration has passed between the parties. Such deed shall state therein that it is a deed of gift.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C6","next_prefix":"E"},"32":{"id":311194,"text":"The tax imposed by § 58.1-807 shall not apply to any lease to the United States, the Commonwealth, or any county, city, town, district, or other political subdivision of the Commonwealth.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"33":{"id":311195,"text":"The taxes and fees imposed by §§ 58.1-801, 58.1-802, 58.1-807, 58.1-808, and 58.1-814 shall not apply to (i) any deed of gift conveying real estate or any interest therein to The Nature Conservancy or (ii) any lease of real property or any interest therein to The Nature Conservancy, where such deed of gift or lease of real estate is intended to be used exclusively for the purpose of preserving wilderness, natural, or open space areas.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"34":{"id":311196,"text":"The words “trustee” or “trustees,” as used in subdivisions A 2, B 2, and C 6, include the trustees mentioned in § 57-8 and the ecclesiastical officers mentioned in § 57-16.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F","next_prefix":"H"},"35":{"id":311197,"text":"No recordation tax levied pursuant to this chapter shall be levied on the release of a contractual right, if the release is contained within a single deed that performs more than one function, and at least one of the other functions performed by the deed is subject to the recordation tax.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G","next_prefix":"I"},"36":{"id":311198,"text":"No recordation tax levied pursuant to this chapter shall be levied on a deed, lease, easement, release, or other document recorded in connection with a concession pursuant to the Public-Private Transportation Act of 1995 (§ 33.2-1800 et seq.) or similar federal law.","type":"section","prefixes":["I"],"prefix":"I","entire_prefix":"I","prefix_anchor":"I","level":1,"prior_prefix":"H","next_prefix":"J"},"37":{"id":311199,"text":"No recordation tax shall be required for the recordation of any transfer on death deed or any revocation of transfer on death deed made pursuant to the Uniform Real Property Transfer on Death Act (§ 64.2-621 et seq.) when no consideration has passed between the parties.","type":"section","prefixes":["J"],"prefix":"J","entire_prefix":"J","prefix_anchor":"J","level":1,"prior_prefix":"I","next_prefix":"K"},"38":{"id":311200,"text":"No recordation tax levied pursuant to this chapter shall be required for the recordation of any deed of distribution when no consideration has passed between the parties. Such deed shall state therein on the front page that it is a deed of distribution. As used in this subsection, “deed of distribution” means a deed conveying property from an estate or trust (i) to the original beneficiaries of a trust from the trustees holding title under a deed in trust; (ii) the purpose of which is to comply with a devise or bequest in the decedent’s will or to transfer title to one or more beneficiaries after the death of the settlor in accordance with a dispositive provision in the trust instrument; (iii) that carries out the exercise of a power of appointment; or (iv) is pursuant to the exercise of the power under the Uniform Trust Decanting Act (§ 64.2-779.1 et seq.).","type":"section","prefixes":["K"],"prefix":"K","entire_prefix":"K","prefix_anchor":"K","level":1,"prior_prefix":"J"}},"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; 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exceptions; assessment and collection of tax; penalty for misrepresentation","url":"\/58.1-812\/","token":"58.1\/I\/8\/58.1-812","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-811\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 35 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, chapters 191 and 461; in 1956, chapter 377; in 1964, chapters 19 and 361; in 1970, chapters 313, 420, and 772; in 1972, chapters 186 and 250; in 1973, chapters 139 and 336; in 1975, chapter 249; in 1976, chapter 558; in 1977, chapters 398 and 418; in 1978, chapter 714; in 1979, chapters 559 and 566; in 1980, chapter 652; in 1981, chapters 267 and 443; in 1982, chapters 436, 630, 633, and 651; in 1983, chapter 89; in 1984, chapters 397, 428, and 675; in 1985, chapter 134; in 1988, chapters 429 and 738; in 1990, chapter 289; in 1992, chapters 574 and 575; in 1994, chapter 429<\/a>; in 1995, chapters 127<\/a> and 303<\/a>; in 1998, chapter 333<\/a>; in 1999, chapter 400<\/a>; in 2000, chapters 393<\/a> and 602<\/a>; in 2004, chapters 492<\/a> and 626<\/a>; in 2005, chapters 93<\/a> and 928<\/a>; in 2006, chapter 922<\/a>; in 2007, chapters 233<\/a>, 639<\/a>, 813<\/a>, and 896<\/a>; in 2009, chapters 574<\/a>, 864<\/a>, and 871<\/a>; in 2013, chapter 390<\/a>; in 2014, chapter 338<\/a>; in 2016, chapters 37<\/a> and 662<\/a>; in 2017, chapters 103<\/a> and 442<\/a>; in 2019, chapter 757<\/a>.<\/p>","references":[{"id":76698,"section_number":"64.2-628","catch_line":"Requirements","order_by":null,"url":"\/64.2-628\/"},{"id":70369,"section_number":"64.2-635","catch_line":"Optional form of transfer on death deed","order_by":null,"url":"\/64.2-635\/"},{"id":73519,"section_number":"64.2-636","catch_line":"Optional form of revocation","order_by":null,"url":"\/64.2-636\/"}],"refers_to":[{"id":58174,"section_number":"33.2-1800","catch_line":"Definitions","order_by":null,"url":"\/33.2-1800\/"},{"id":77567,"section_number":"56-231.15","catch_line":"Definitions","order_by":null,"url":"\/56-231.15\/"},{"id":72450,"section_number":"57-16.1","catch_line":"Property of unincorporated church held by corporation","order_by":null,"url":"\/57-16.1\/"},{"id":66631,"section_number":"57-8","catch_line":"Appointment of trustees to effect the purposes of conveyances, etc.; validation of certain appointments","order_by":null,"url":"\/57-8\/"},{"id":72560,"section_number":"58.1-801","catch_line":"Deeds generally; charter amendments","order_by":null,"url":"\/58.1-801\/"},{"id":68987,"section_number":"58.1-802","catch_line":"Additional tax paid by grantor; collection","order_by":null,"url":"\/58.1-802\/"},{"id":55377,"section_number":"58.1-803","catch_line":"Deeds of trust or mortgages; maximum tax","order_by":null,"url":"\/58.1-803\/"},{"id":58902,"section_number":"58.1-804","catch_line":"Construction loan deeds of trust or mortgages","order_by":null,"url":"\/58.1-804\/"},{"id":71823,"section_number":"58.1-807","catch_line":"Contracts generally; leases","order_by":null,"url":"\/58.1-807\/"},{"id":54326,"section_number":"58.1-808","catch_line":"Sales contracts for the sale of rolling stock or equipment","order_by":null,"url":"\/58.1-808\/"},{"id":53999,"section_number":"58.1-814","catch_line":"City or county recordation tax","order_by":null,"url":"\/58.1-814\/"},{"id":73011,"section_number":"64.2-621","catch_line":"Definitions","order_by":null,"url":"\/64.2-621\/"},{"id":69107,"section_number":"64.2-779.1","catch_line":"Scope","order_by":null,"url":"\/64.2-779.1\/"}],"permalink":{"id":255049,"object_type":"law","relational_id":86914,"identifier":"58.1-811","token":"58.1\/I\/8\/58.1-811","url":"\/58.1-811\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-811\/","token":"58.1\/I\/8\/58.1-811","dublin_core":{"Title":"(Contingent effective date \u2014 see note) Exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-811","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The taxes imposed by \u00a7\u00a7 58.1-801<\/a> and 58.1-807<\/a> shall not apply to any deed conveying real estate or lease of real estate: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> To an incorporated college or other incorporated institution of learning not conducted for profit, where such real estate is intended to be used for educational purposes and not as a source of revenue or profit; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> To an incorporated church or religious body or to the trustee or trustees of any church or religious body, or a corporation mentioned in § 57-16.1<\/a>, where such real estate is intended to be used exclusively for religious purposes, or for the residence of the minister of any such church or religious body; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> To the United States, the Commonwealth, or to any county, city, town, district, or other political subdivision of the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> To the Virginia Division of the United Daughters of the Confederacy; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> To any nonstock corporation organized exclusively for the purpose of owning or operating a hospital or hospitals not for pecuniary profit; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> To a corporation upon its organization by persons in control of the corporation in a transaction which qualifies for nonrecognition of gain or loss pursuant to § 351 of the Internal Revenue Code as it exists at the time of the conveyance; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> From a corporation to its stockholders upon complete or partial liquidation<\/span> of the corporation in a transaction which qualifies for income tax treatment pursuant to § 331, 332, 333, or 337 of the Internal Revenue Code as it exists at the time of liquidation<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> To the surviving or new corporation, partnership, limited partnership, business trust, or limited liability company upon a merger or consolidation<\/span> to which two or more such entities are parties, or in a reorganization within the meaning of § 368(a)(1)(C) and (F) of the Internal Revenue Code as amended; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> To a subsidiary corporation from its parent corporation, or from a subsidiary corporation to a parent corporation, if the transaction qualifies for nonrecognition of gain or loss under the Internal Revenue Code as amended; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> To a partnership or limited liability company, when the grantors are entitled to receive not less than 50 percent of the profits and surplus of such partnership or limited liability company, provided that the transfer to a limited liability company is not a precursor to a transfer of control of the assets<\/span> of the company to avoid recordation taxes; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> From a partnership or limited liability company, when the grantees are entitled to receive not less than 50 percent of the profits and surplus of such partnership or limited liability company, provided that the transfer from a limited liability company is not subsequent to a transfer of control of the assets<\/span> of the company to avoid recordation taxes; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> To trustees of a revocable inter vivos trust, when the grantors in the deed and the beneficiaries of the trust are the same persons, regardless of whether other beneficiaries may also be named in the trust instrument, when no consideration has passed between the grantor and the beneficiaries; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> When the grantor is an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code that is organized and operated primarily to acquire land and purchase materials<\/span> to erect or rehabilitate low-cost homes on such land, which homes are sold at cost to persons who otherwise would be unable to afford to buy a home through conventional means; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Pursuant to any deed of partition<\/span>, or any combination of deeds simultaneously executed and having the effect of a deed of partition<\/span>, among joint tenants, tenants in common, or coparceners; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Pursuant to any deed transferring property pursuant to a decree<\/span> of divorce or of separate maintenance or pursuant to a written instrument incident to such divorce or separation. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The taxes imposed by \u00a7\u00a7 58.1-803<\/a> and 58.1-804<\/a> shall not apply to any deed of trust or mortgage: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Given by an incorporated college or other incorporated institution of learning not conducted for profit; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Given by the trustee or trustees of a church or religious body or given by an incorporated church or religious body, or given by a corporation mentioned in § 57-16.1<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Given by any nonstock corporation organized exclusively for the purpose of owning and\/or operating a hospital or hospitals not for pecuniary profit; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Given by any local governmental entity or political subdivision of the Commonwealth to secure a debt payable to any other local governmental entity or political subdivision; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Securing a loan made by an organization described in subdivision A 13; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Securing a loan made by a county, city, or town, or an agency of such a locality, to a borrower whose household income does not exceed 80 percent of the area median household income established by the U.S. Department<\/span> of Housing and Urban Development, for the purpose of erecting or rehabilitating a home for such borrower, including the purchase of land for such home; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Given by any entity organized pursuant to Chapter 9.1 (§ 56-231.15<\/a> et seq.) of Title 56. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The tax imposed by \u00a7 58.1-802<\/a> shall not apply to any: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Transaction described in subdivisions A 6 through 12, 14, and 15; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Instrument or writing given to secure a debt; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Deed conveying real estate from an incorporated college or other incorporated institution of learning not conducted for profit; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Deed conveying real estate from the United States, the Commonwealth or any county, city, town, district, or other political subdivision thereof; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Conveyance of real estate to the Commonwealth or any county, city, town, district, or other political subdivision thereof, if such political unit is required by law<\/span> to reimburse the parties taxable pursuant to § 58.1-802<\/a>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Deed conveying real estate from the trustee or trustees of a church or religious body or from an incorporated church or religious body, or from a corporation mentioned in § 57-16.1<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> No recordation tax shall be required for the recordation of any deed of gift between a grantor or grantors and a grantee or grantees when no consideration has passed between the parties. Such deed shall state therein that it is a deed of gift. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The tax imposed by § 58.1-807<\/a> shall not apply to any lease to the United States, the Commonwealth, or any county, city, town, district, or other political subdivision of the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The taxes and fees imposed by §§ 58.1-801<\/a>, 58.1-802<\/a>, 58.1-807<\/a>, 58.1-808<\/a>, and 58.1-814<\/a> shall not apply to (i) any deed of gift conveying real estate or any interest therein to The Nature Conservancy or (ii) any lease of real property or any interest therein to The Nature Conservancy, where such deed of gift or lease of real estate is intended to be used exclusively for the purpose of preserving wilderness, natural, or open space areas. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> The words “trustee” or “trustees,” as used in subdivisions A 2, B 2, and C 6, include the trustees mentioned in § 57-8<\/a> and the ecclesiastical officers mentioned in § 57-16<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> No recordation tax levied pursuant to this chapter shall be levied on the release of a contractual right, if the release is contained within a single deed that performs more than one function, and at least one of the other functions performed by the deed is subject to the recordation tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

I.<\/span> No recordation tax levied pursuant to this chapter shall be levied on a deed, lease, easement, release, or other document recorded in connection with a concession pursuant to the Public-Private Transportation Act of 1995 (§ 33.2-1800<\/a> et seq.) or similar federal law<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

J.<\/span> No recordation tax shall be required for the recordation of any transfer on death deed or any revocation<\/span> of transfer on death deed made pursuant to the Uniform Real Property Transfer on Death Act (§ 64.2-621<\/a> et seq.) when no consideration has passed between the parties. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

K.<\/span> No recordation tax levied pursuant to this chapter shall be required for the recordation of any deed of distribution<\/span> when no consideration has passed between the parties. Such deed shall state therein on the front page that it is a deed of distribution<\/span>. As used in this subsection, “deed of distribution<\/span>” means a deed conveying property from an estate or trust (i) to the original beneficiaries of a trust from the trustees holding title under a deed in trust; (ii) the purpose of which is to comply with a devise or bequest in the decedent’s will or to transfer title to one or more beneficiaries after the death of the settlor in accordance with a dispositive provision in the trust instrument; (iii) that carries out the exercise of a power of appointment; or (iv) is pursuant to the exercise of the power under the Uniform Trust Decanting Act (§ 64.2-779.1<\/a> et seq.). <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(CONTINGENT EFFECTIVE DATE \u2014 SEE NOTE) EXEMPTIONS (\u00a7 58.1-811)\n\nA. The taxes imposed by \u00a7\u00a7 58.1-801 and 58.1-807 shall not apply to any deed\nconveying real estate or lease of real estate:\n\n 1. To an incorporated college or other incorporated institution of learning\n not conducted for profit, where such real estate is intended to be used for\n educational purposes and not as a source of revenue or profit;\n\n 2. To an incorporated church or religious body or to the trustee or trustees\n of any church or religious body, or a corporation mentioned in § 57-16.1,\n where such real estate is intended to be used exclusively for religious\n purposes, or for the residence of the minister of any such church or religious\n body;\n\n 3. To the United States, the Commonwealth, or to any county, city, town,\n district, or other political subdivision of the Commonwealth;\n\n 4. To the Virginia Division of the United Daughters of the Confederacy;\n\n 5. To any nonstock corporation organized exclusively for the purpose of owning\n or operating a hospital or hospitals not for pecuniary profit;\n\n 6. To a corporation upon its organization by persons in control of the\n corporation in a transaction which qualifies for nonrecognition of gain or\n loss pursuant to § 351 of the Internal Revenue Code as it exists at the\n time of the conveyance;\n\n 7. From a corporation to its stockholders upon complete or partial liquidation\n of the corporation in a transaction which qualifies for income tax treatment\n pursuant to § 331, 332, 333, or 337 of the Internal Revenue Code as it\n exists at the time of liquidation;\n\n 8. To the surviving or new corporation, partnership, limited partnership,\n business trust, or limited liability company upon a merger or consolidation to\n which two or more such entities are parties, or in a reorganization within the\n meaning of § 368(a)(1)(C) and (F) of the Internal Revenue Code as\n amended;\n\n 9. To a subsidiary corporation from its parent corporation, or from a\n subsidiary corporation to a parent corporation, if the transaction qualifies\n for nonrecognition of gain or loss under the Internal Revenue Code as amended;\n\n 10. To a partnership or limited liability company, when the grantors are\n entitled to receive not less than 50 percent of the profits and surplus of\n such partnership or limited liability company, provided that the transfer to a\n limited liability company is not a precursor to a transfer of control of the\n assets of the company to avoid recordation taxes;\n\n 11. From a partnership or limited liability company, when the grantees are\n entitled to receive not less than 50 percent of the profits and surplus of\n such partnership or limited liability company, provided that the transfer from\n a limited liability company is not subsequent to a transfer of control of the\n assets of the company to avoid recordation taxes;\n\n 12. To trustees of a revocable inter vivos trust, when the grantors in the\n deed and the beneficiaries of the trust are the same persons, regardless of\n whether other beneficiaries may also be named in the trust instrument, when no\n consideration has passed between the grantor and the beneficiaries;\n\n 13. When the grantor is an organization exempt from taxation under §\n 501(c)(3) of the Internal Revenue Code that is organized and operated\n primarily to acquire land and purchase materials to erect or rehabilitate\n low-cost homes on such land, which homes are sold at cost to persons who\n otherwise would be unable to afford to buy a home through conventional means;\n\n 14. Pursuant to any deed of partition, or any combination of deeds\n simultaneously executed and having the effect of a deed of partition, among\n joint tenants, tenants in common, or coparceners; or\n\n 15. Pursuant to any deed transferring property pursuant to a decree of divorce\n or of separate maintenance or pursuant to a written instrument incident to\n such divorce or separation.\n\nB. The taxes imposed by \u00a7\u00a7 58.1-803 and 58.1-804 shall not apply to any deed\nof trust or mortgage:\n\n 1. Given by an incorporated college or other incorporated institution of\n learning not conducted for profit;\n\n 2. Given by the trustee or trustees of a church or religious body or given by\n an incorporated church or religious body, or given by a corporation mentioned\n in § 57-16.1;\n\n 3. Given by any nonstock corporation organized exclusively for the purpose of\n owning and\/or operating a hospital or hospitals not for pecuniary profit;\n\n 4. Given by any local governmental entity or political subdivision of the\n Commonwealth to secure a debt payable to any other local governmental entity\n or political subdivision;\n\n 5. Securing a loan made by an organization described in subdivision A 13;\n\n 6. Securing a loan made by a county, city, or town, or an agency of such a\n locality, to a borrower whose household income does not exceed 80 percent of\n the area median household income established by the U.S. Department of Housing\n and Urban Development, for the purpose of erecting or rehabilitating a home\n for such borrower, including the purchase of land for such home; or\n\n 7. Given by any entity organized pursuant to Chapter 9.1 (§ 56-231.15 et\n seq.) of Title 56.\n\nC. The tax imposed by \u00a7 58.1-802 shall not apply to any:\n\n 1. Transaction described in subdivisions A 6 through 12, 14, and 15;\n\n 2. Instrument or writing given to secure a debt;\n\n 3. Deed conveying real estate from an incorporated college or other\n incorporated institution of learning not conducted for profit;\n\n 4. Deed conveying real estate from the United States, the Commonwealth or any\n county, city, town, district, or other political subdivision thereof;\n\n 5. Conveyance of real estate to the Commonwealth or any county, city, town,\n district, or other political subdivision thereof, if such political unit is\n required by law to reimburse the parties taxable pursuant to § 58.1-802;\n or\n\n 6. Deed conveying real estate from the trustee or trustees of a church or\n religious body or from an incorporated church or religious body, or from a\n corporation mentioned in § 57-16.1.\n\nD. No recordation tax shall be required for the recordation of any deed of gift\nbetween a grantor or grantors and a grantee or grantees when no consideration\nhas passed between the parties. Such deed shall state therein that it is a deed\nof gift.\n\nE. The tax imposed by § 58.1-807 shall not apply to any lease to the United\nStates, the Commonwealth, or any county, city, town, district, or other\npolitical subdivision of the Commonwealth.\n\nF. The taxes and fees imposed by §§ 58.1-801, 58.1-802, 58.1-807,\n58.1-808, and 58.1-814 shall not apply to (i) any deed of gift conveying real\nestate or any interest therein to The Nature Conservancy or (ii) any lease of\nreal property or any interest therein to The Nature Conservancy, where such deed\nof gift or lease of real estate is intended to be used exclusively for the\npurpose of preserving wilderness, natural, or open space areas.\n\nG. The words “trustee” or “trustees,” as used in\nsubdivisions A 2, B 2, and C 6, include the trustees mentioned in § 57-8\nand the ecclesiastical officers mentioned in § 57-16.\n\nH. No recordation tax levied pursuant to this chapter shall be levied on the\nrelease of a contractual right, if the release is contained within a single deed\nthat performs more than one function, and at least one of the other functions\nperformed by the deed is subject to the recordation tax.\n\nI. No recordation tax levied pursuant to this chapter shall be levied on a deed,\nlease, easement, release, or other document recorded in connection with a\nconcession pursuant to the Public-Private Transportation Act of 1995 (§\n33.2-1800 et seq.) or similar federal law.\n\nJ. No recordation tax shall be required for the recordation of any transfer on\ndeath deed or any revocation of transfer on death deed made pursuant to the\nUniform Real Property Transfer on Death Act (§ 64.2-621 et seq.) when no\nconsideration has passed between the parties.\n\nK. No recordation tax levied pursuant to this chapter shall be required for the\nrecordation of any deed of distribution when no consideration has passed between\nthe parties. Such deed shall state therein on the front page that it is a deed\nof distribution. As used in this subsection, “deed of distribution”\nmeans a deed conveying property from an estate or trust (i) to the original\nbeneficiaries of a trust from the trustees holding title under a deed in trust;\n(ii) the purpose of which is to comply with a devise or bequest in the\ndecedent’s will or to transfer title to one or more beneficiaries after\nthe death of the settlor in accordance with a dispositive provision in the trust\ninstrument; (iii) that carries out the exercise of a power of appointment; or\n(iv) is pursuant to the exercise of the power under the Uniform Trust Decanting\nAct (§ 64.2-779.1 et seq.).\n\nHISTORY: Code 1950, \u00a7\u00a7 58-54.1, 58-55.1, 58-58, 58-61, 58-64, 58-64.1; 1952,\ncc. 191, 461; 1956, c. 377; 1964, cc. 19, 361; 1970, cc. 313, 420, 772; 1971,\nEx. Sess., c. 60; 1972, cc. 186, 250; 1973, cc. 139, 336; 1975, c. 249; 1976, c.\n558; 1977, cc. 398, 418; 1978, c. 714; 1979, cc. 559, 566; 1980, c. 652; 1981,\ncc. 267, 443; 1982, cc. 436, 630, 633, 651; 1983, c. 89; 1984, cc. 397, 428,\n675; 1985, c. 134; 1988, cc. 429, 738; 1990, c. 289; 1992, cc. 574, 575; 1994,\nc. 429; 1995, cc. 127, 303; 1998, c. 333; 1999, c. 400; 2000, cc. 393, 602;\n2004, cc. 492, 626; 2005, cc. 93, 928; 2006, c. 922; 2007, cc. 233, 639, 813,\n896; 2009, cc. 574, 864, 871; 2013, c. 390; 2014, c. 338; 2016, cc. 37, 662;\n2017, cc. 103, 442; 2019, c. 757.","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}}