Virginia Decodedhttps://vacode.org8013458.1-1725Levy of tax20251-503TaxationTaxes Administered by the Department of TaxationMiscellaneous TaxesTax on Seals

When the seal of the Commonwealth is affixed to any paper, except in the cases exempted by law, the tax shall be two dollars, which shall be paid to the Secretary of the Commonwealth or his successor.

Code 1950, § 58-52; 1984, c. 675.