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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>84181</law_id><section_number>58.1-802.3</section_number><catch_line>Regional transportation improvement fee</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>33.2-3401</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="8">State Recordation Tax</unit></structure><text>
						<section><p>In addition to any other tax or fee imposed under the provisions of this chapter, a fee, delineated as the &#x201C;regional WMATA capital fee,&#x201D; is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty located in any county or city that is a member of the Northern Virginia Transportation Authority is sold and is granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or any other person, by such purchaser&#x2019;s direction. The rate of the fee, when the consideration or value of the interest, whichever is greater, equals or exceeds $100, shall be $0.10 for each $100 or fraction thereof, exclusive of the value of any <span class="dictionary">lien</span> or encumbrance remaining thereon at the time of the sale, whether such <span class="dictionary">lien</span> is assumed or the realty is sold subject to such <span class="dictionary">lien</span> or encumbrance.
		The fee imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the fee imposed by this section; however, the grantor and grantee may arrange for the grantee to pay all or a portion of the fee.
		No such deed, instrument, or other writing shall be admitted to record unless certification of the clerk wherein first recorded has been affixed thereto that the fee imposed pursuant to this section has been paid.
		Fees imposed by this section shall be collected by the clerk of the <span class="dictionary">court</span>. For fees collected in a county or city located in a transportation district established pursuant to Chapter 19 (&#xA7;&#xA0;<a class="law" title="Declaration of policy" href="/33.2-1900/">33.2-1900</a> et seq.) of Title 33.2 that as of January 1, 2018, meets the criteria established in &#xA7;&#xA0;<a class="law" title="Transportation districts with unique needs" href="/33.2-1936/">33.2-1936</a> shall be transferred to the state treasury as soon as practicable and deposited into the fund established in &#xA7;&#xA0;<a class="law" title="Washington Metropolitan Area Transit Authority Capital Fund" href="/33.2-3401/">33.2-3401</a>. The fees collected in any other county or city in which the fee is imposed shall be retained by the county or city and shall be used solely for transportation purposes.</p></section></text><history>2018, cc. 854, 856; 2020, cc. 866, 1230, 1275.</history><metadata></metadata></law>
