{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-816.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-816.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-816.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-816.html"}],"law_id":69110,"edition_id":1,"section_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","history":"1989, c. 713; 1990, c. 821; 1993, c. 391; 2020, cc. 1230, 1275.","full_text":"A\n\nEffective October 1, 1993, $20 million of the taxes imposed under &#xA7;&#xA7; 58.1-801 through 58.1-809 that are actually paid into the state treasury, shall be distributed among the counties and cities of the Commonwealth, except for counties and cities located in Planning District 8, in the manner provided in subsection B. Effective July 1, 1994, such annual distribution shall increase to $40 million. Effective July 1, 2020, such annual distribution shall be $20 million.B\n\nSubject to any transfer required under &#xA7; 58.1-816.1, the share of the state taxes distributable under this section among the counties and cities shall be apportioned and distributed quarterly to each county or city by the Comptroller by multiplying the amount to be distributed by a fraction in which the numerator is the amount of the taxes imposed under &#xA7;&#xA7; 58.1-801 through 58.1-809 and actually paid into the state treasury which are attributable to deeds and other instruments recorded in the county or city and the denominator is the amount of taxes imposed under &#xA7;&#xA7; 58.1-801 through 58.1-809 actually paid into the state treasury. All distributions pursuant to this section shall be made on a quarterly basis within 30 days of the end of the quarter. Such quarterly distribution shall equal $10 million. Each clerk of the court shall certify to the Comptroller, within 15 days after the end of the quarter, all amounts collected under &#xA7;&#xA7; 58.1-801 through 58.1-809 and actually paid into the state treasury which are attributable to deeds and other instruments recorded in such county or city.C\n\nAll moneys distributed to counties and cities pursuant to this section shall be used for (i) transportation purposes, including, without limitation, construction, administration, operation, improvement, maintenance and financing of transportation facilities, or (ii) public education.\n\t\t\tAs used in this section, the term &#8220;transportation facilities&#8221; shall include all transportation-related facilities including, but not limited to, all highway systems, public transportation or mass transit systems as defined in &#xA7; 33.2-100, airports as defined in &#xA7; 5.1-1, and port facilities as defined in &#xA7; 62.1-140. Such term shall be liberally construed for purposes of this section.D\n\nIf any revenues distributed to a county or city under subsection C are applied or expended for any transportation facilities under the control and jurisdiction of any state agency, board, commission or authority, such transportation facilities shall be constructed, operated, administered, improved and maintained in accordance with laws, rules, regulations, policies and procedures governing such state agency, board, commission or authority; however, in the event these revenues, or a portion thereof, are expended for improving or constructing highways in a county which is subject to the provisions of &#xA7; 33.2-338, such expenditures shall be undertaken in the manner prescribed in that statute.E\n\nIn the case of any distribution to a county or city in which an office sharing agreement pursuant to &#xA7;&#xA7; 15.2-1637 and 15.2-3822 is in effect, the Comptroller shall divide the distribution among the office sharing counties and cities. Each clerk of the court acting pursuant to an office sharing agreement shall certify to the Comptroller, within 15 days after the end of the quarter, all amounts collected under &#xA7;&#xA7; 58.1-801 through 58.1-809 and actually paid into the state treasury which are attributable to deeds and other instruments recorded on behalf of each county and city.","order_by":null,"text":{"0":{"id":250106,"text":"Effective October 1, 1993, $20 million of the taxes imposed under &#xA7;&#xA7; 58.1-801 through 58.1-809 that are actually paid into the state treasury, shall be distributed among the counties and cities of the Commonwealth, except for counties and cities located in Planning District 8, in the manner provided in subsection B. Effective July 1, 1994, such annual distribution shall increase to $40 million. Effective July 1, 2020, such annual distribution shall be $20 million.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":250107,"text":"Subject to any transfer required under &#xA7; 58.1-816.1, the share of the state taxes distributable under this section among the counties and cities shall be apportioned and distributed quarterly to each county or city by the Comptroller by multiplying the amount to be distributed by a fraction in which the numerator is the amount of the taxes imposed under &#xA7;&#xA7; 58.1-801 through 58.1-809 and actually paid into the state treasury which are attributable to deeds and other instruments recorded in the county or city and the denominator is the amount of taxes imposed under &#xA7;&#xA7; 58.1-801 through 58.1-809 actually paid into the state treasury. All distributions pursuant to this section shall be made on a quarterly basis within 30 days of the end of the quarter. Such quarterly distribution shall equal $10 million. Each clerk of the court shall certify to the Comptroller, within 15 days after the end of the quarter, all amounts collected under &#xA7;&#xA7; 58.1-801 through 58.1-809 and actually paid into the state treasury which are attributable to deeds and other instruments recorded in such county or city.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":250108,"text":"All moneys distributed to counties and cities pursuant to this section shall be used for (i) transportation purposes, including, without limitation, construction, administration, operation, improvement, maintenance and financing of transportation facilities, or (ii) public education.\n\t\t\tAs used in this section, the term &#8220;transportation facilities&#8221; shall include all transportation-related facilities including, but not limited to, all highway systems, public transportation or mass transit systems as defined in &#xA7; 33.2-100, airports as defined in &#xA7; 5.1-1, and port facilities as defined in &#xA7; 62.1-140. Such term shall be liberally construed for purposes of this section.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":250109,"text":"If any revenues distributed to a county or city under subsection C are applied or expended for any transportation facilities under the control and jurisdiction of any state agency, board, commission or authority, such transportation facilities shall be constructed, operated, administered, improved and maintained in accordance with laws, rules, regulations, policies and procedures governing such state agency, board, commission or authority; however, in the event these revenues, or a portion thereof, are expended for improving or constructing highways in a county which is subject to the provisions of &#xA7; 33.2-338, such expenditures shall be undertaken in the manner prescribed in that statute.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":250110,"text":"In the case of any distribution to a county or city in which an office sharing agreement pursuant to &#xA7;&#xA7; 15.2-1637 and 15.2-3822 is in effect, the Comptroller shall divide the distribution among the office sharing counties and cities. Each clerk of the court acting pursuant to an office sharing agreement shall certify to the Comptroller, within 15 days after the end of the quarter, all amounts collected under &#xA7;&#xA7; 58.1-801 through 58.1-809 and actually paid into the state treasury which are attributable to deeds and other instruments recorded on behalf of each county and city.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-816\/","history_text":"<p>This law was first created in 1989. The record of its establishment is cataloged in chapter 713 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1989 \u201cActs\u201d aren\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 1990, chapter 821; in 1993, chapter 391; in 2020, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1230\">1230<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1275\">1275<\/a>.<\/p>","references":[{"id":75408,"section_number":"33.2-2600.1","catch_line":"Hampton Roads Regional Transit Program and Fund","order_by":null,"url":"\/33.2-2600.1\/"},{"id":80726,"section_number":"58.1-816.1","catch_line":"Transportation Improvement Program Set-aside Fund","order_by":null,"url":"\/58.1-816.1\/"}],"refers_to":[{"id":55451,"section_number":"15.2-1637","catch_line":"Sharing of offices; transfer of jurisdiction","order_by":null,"url":"\/15.2-1637\/"},{"id":78502,"section_number":"15.2-3822","catch_line":"Sharing of offices; transfer of jurisdiction","order_by":null,"url":"\/15.2-3822\/"},{"id":63006,"section_number":"33.2-100","catch_line":"Definitions","order_by":null,"url":"\/33.2-100\/"},{"id":77373,"section_number":"33.2-338","catch_line":"Construction and improvement of primary or secondary highways by counties","order_by":null,"url":"\/33.2-338\/"},{"id":56783,"section_number":"5.1-1","catch_line":"(Effective July 1, 2030) Definitions","order_by":null,"url":"\/5.1-1\/"},{"id":72560,"section_number":"58.1-801","catch_line":"Deeds generally; charter amendments","order_by":null,"url":"\/58.1-801\/"},{"id":73799,"section_number":"58.1-809","catch_line":"When supplemental writings not taxable","order_by":null,"url":"\/58.1-809\/"},{"id":80726,"section_number":"58.1-816.1","catch_line":"Transportation Improvement Program Set-aside Fund","order_by":null,"url":"\/58.1-816.1\/"},{"id":73949,"section_number":"62.1-140","catch_line":"Definitions; bond resolution; form and requisites of bonds; sale and disposition of proceeds; temporary bonds","order_by":null,"url":"\/62.1-140\/"}],"permalink":{"id":255081,"object_type":"law","relational_id":69110,"identifier":"58.1-816","token":"58.1\/I\/8\/58.1-816","url":"\/58.1-816\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-816\/","token":"58.1\/I\/8\/58.1-816","dublin_core":{"Title":"(Contingent effective date \u2014 see Acts 2020, cc. 1241 and 1281) Distribution of recordation tax to cities and counties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-816","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> Effective October 1, 1993, $20 million of the taxes imposed under &#xA7;&#xA7; <a class=\"law\" title=\"Deeds generally; charter amendments\" href=\"\/58.1-801\/\">58.1-801<\/a> through <a class=\"law\" title=\"When supplemental writings not taxable\" href=\"\/58.1-809\/\">58.1-809<\/a> that are actually paid into the state treasury, shall be distributed among the counties and cities of the Commonwealth, except for counties and cities located in Planning District 8, in the manner provided in subsection B. Effective July 1, 1994, such annual distribution shall increase to $40 million. Effective July 1, 2020, such annual distribution shall be $20 million. <a id=\"paragraph-250106\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-816\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> Subject to any transfer required under &#xA7; <a class=\"law\" title=\"Transportation Improvement Program Set-aside Fund\" href=\"\/58.1-816.1\/\">58.1-816.1<\/a>, the share of the state taxes distributable under this section among the counties and cities shall be apportioned and distributed quarterly to each county or city by the Comptroller by multiplying the amount to be distributed by a fraction in which the numerator is the amount of the taxes imposed under &#xA7;&#xA7; <a class=\"law\" title=\"Deeds generally; charter amendments\" href=\"\/58.1-801\/\">58.1-801<\/a> through <a class=\"law\" title=\"When supplemental writings not taxable\" href=\"\/58.1-809\/\">58.1-809<\/a> and actually paid into the state treasury which are attributable to deeds and other instruments recorded in the county or city and the denominator is the amount of taxes imposed under &#xA7;&#xA7; <a class=\"law\" title=\"Deeds generally; charter amendments\" href=\"\/58.1-801\/\">58.1-801<\/a> through <a class=\"law\" title=\"When supplemental writings not taxable\" href=\"\/58.1-809\/\">58.1-809<\/a> actually paid into the state treasury. All distributions pursuant to this section shall be made on a quarterly basis within 30 days of the end of the quarter. Such quarterly distribution shall equal $10 million. Each clerk of the <span class=\"dictionary\">court<\/span> shall certify to the Comptroller, within 15 days after the end of the quarter, all amounts collected under &#xA7;&#xA7; <a class=\"law\" title=\"Deeds generally; charter amendments\" href=\"\/58.1-801\/\">58.1-801<\/a> through <a class=\"law\" title=\"When supplemental writings not taxable\" href=\"\/58.1-809\/\">58.1-809<\/a> and actually paid into the state treasury which are attributable to deeds and other instruments recorded in such county or city. <a id=\"paragraph-250107\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-816\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> All moneys distributed to counties and cities pursuant to this section shall be used for (i) transportation purposes, including, without limitation, construction, administration, operation, improvement, maintenance and financing of <span class=\"dictionary\">transportation facilities<\/span>, or (ii) public education.\n\t\t\tAs used in this section, the term &#8220;<span class=\"dictionary\">transportation facilities<\/span>&#8221; shall include all transportation-related facilities including, but not limited to, all highway systems, public transportation or mass transit systems as defined in &#xA7; <a class=\"law\" title=\"Definitions\" href=\"\/33.2-100\/\">33.2-100<\/a>, airports as defined in &#xA7; <a class=\"law\" title=\"(Effective July 1, 2030) Definitions\" href=\"\/5.1-1\/\">5.1-1<\/a>, and port facilities as defined in &#xA7; <a class=\"law\" title=\"Definitions; bond resolution; form and requisites of bonds; sale and disposition of proceeds; temporary bonds\" href=\"\/62.1-140\/\">62.1-140<\/a>. Such term shall be liberally construed for purposes of this section. <a id=\"paragraph-250108\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-816\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D\"><p><span class=\"prefix-number\">D.<\/span> If any revenues distributed to a county or city under subsection C are applied or expended for any <span class=\"dictionary\">transportation facilities<\/span> under the control and <span class=\"dictionary\">jurisdiction<\/span> of any state agency, board, commission or authority, such <span class=\"dictionary\">transportation facilities<\/span> shall be constructed, operated, administered, improved and maintained in accordance with <span class=\"dictionary\">laws<\/span>, rules, regulations, policies and procedures governing such state agency, board, commission or authority; however, in the event these revenues, or a portion thereof, are expended for improving or constructing highways in a county which is subject to the provisions of &#xA7; <a class=\"law\" title=\"Construction and improvement of primary or secondary highways by counties\" href=\"\/33.2-338\/\">33.2-338<\/a>, such expenditures shall be undertaken in the manner prescribed in that <span class=\"dictionary\">statute<\/span>. <a id=\"paragraph-250109\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-816\/#D\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"E\"><p><span class=\"prefix-number\">E.<\/span> In the case of any distribution to a county or city in which an office sharing agreement pursuant to &#xA7;&#xA7; <a class=\"law\" title=\"Sharing of offices; transfer of jurisdiction\" href=\"\/15.2-1637\/\">15.2-1637<\/a> and <a class=\"law\" title=\"Sharing of offices; transfer of jurisdiction\" href=\"\/15.2-3822\/\">15.2-3822<\/a> is in effect, the Comptroller shall divide the distribution among the office sharing counties and cities. Each clerk of the <span class=\"dictionary\">court<\/span> acting pursuant to an office sharing agreement shall certify to the Comptroller, within 15 days after the end of the quarter, all amounts collected under &#xA7;&#xA7; <a class=\"law\" title=\"Deeds generally; charter amendments\" href=\"\/58.1-801\/\">58.1-801<\/a> through <a class=\"law\" title=\"When supplemental writings not taxable\" href=\"\/58.1-809\/\">58.1-809<\/a> and actually paid into the state treasury which are attributable to deeds and other instruments recorded on behalf of each county and city. <a id=\"paragraph-250110\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-816\/#E\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\n(CONTINGENT EFFECTIVE DATE \u2014 SEE ACTS 2020, CC. 1241 AND 1281) DISTRIBUTION OF\nRECORDATION TAX TO CITIES AND COUNTIES (\u00a7 58.1-816)\n\nA. Effective October 1, 1993, $20 million of the taxes imposed under\n&#xA7;&#xA7; 58.1-801 through 58.1-809 that are actually paid into the state\ntreasury, shall be distributed among the counties and cities of the\nCommonwealth, except for counties and cities located in Planning District 8, in\nthe manner provided in subsection B. Effective July 1, 1994, such annual\ndistribution shall increase to $40 million. Effective July 1, 2020, such annual\ndistribution shall be $20 million.\n\nB. Subject to any transfer required under &#xA7; 58.1-816.1, the share of the\nstate taxes distributable under this section among the counties and cities shall\nbe apportioned and distributed quarterly to each county or city by the\nComptroller by multiplying the amount to be distributed by a fraction in which\nthe numerator is the amount of the taxes imposed under &#xA7;&#xA7; 58.1-801\nthrough 58.1-809 and actually paid into the state treasury which are\nattributable to deeds and other instruments recorded in the county or city and\nthe denominator is the amount of taxes imposed under &#xA7;&#xA7; 58.1-801\nthrough 58.1-809 actually paid into the state treasury. All distributions\npursuant to this section shall be made on a quarterly basis within 30 days of\nthe end of the quarter. Such quarterly distribution shall equal $10 million.\nEach clerk of the court shall certify to the Comptroller, within 15 days after\nthe end of the quarter, all amounts collected under &#xA7;&#xA7; 58.1-801\nthrough 58.1-809 and actually paid into the state treasury which are\nattributable to deeds and other instruments recorded in such county or city.\n\nC. All moneys distributed to counties and cities pursuant to this section shall\nbe used for (i) transportation purposes, including, without limitation,\nconstruction, administration, operation, improvement, maintenance and financing\nof transportation facilities, or (ii) public education.\n\t\t\tAs used in this section, the term &#8220;transportation facilities&#8221;\nshall include all transportation-related facilities including, but not limited\nto, all highway systems, public transportation or mass transit systems as\ndefined in &#xA7; 33.2-100, airports as defined in &#xA7; 5.1-1, and port\nfacilities as defined in &#xA7; 62.1-140. Such term shall be liberally construed\nfor purposes of this section.\n\nD. If any revenues distributed to a county or city under subsection C are\napplied or expended for any transportation facilities under the control and\njurisdiction of any state agency, board, commission or authority, such\ntransportation facilities shall be constructed, operated, administered, improved\nand maintained in accordance with laws, rules, regulations, policies and\nprocedures governing such state agency, board, commission or authority; however,\nin the event these revenues, or a portion thereof, are expended for improving or\nconstructing highways in a county which is subject to the provisions of &#xA7;\n33.2-338, such expenditures shall be undertaken in the manner prescribed in that\nstatute.\n\nE. In the case of any distribution to a county or city in which an office\nsharing agreement pursuant to &#xA7;&#xA7; 15.2-1637 and 15.2-3822 is in effect,\nthe Comptroller shall divide the distribution among the office sharing counties\nand cities. Each clerk of the court acting pursuant to an office sharing\nagreement shall certify to the Comptroller, within 15 days after the end of the\nquarter, all amounts collected under &#xA7;&#xA7; 58.1-801 through 58.1-809 and\nactually paid into the state treasury which are attributable to deeds and other\ninstruments recorded on behalf of each county and city.\n\nHISTORY: 1989, c. 713; 1990, c. 821; 1993, c. 391; 2020, cc. 1230, 1275.","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}}