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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>79380</law_id><section_number>58.1-810</section_number><catch_line>What other deeds not taxable</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><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>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>
						<section id="1"><p><span class="prefix-number">1.</span> A deed of confirmation; <a id="paragraph-284171" class="section-permalink" href="https://vacode.org/58.1-810/#1"><i class="fa fa-link"/></a></p></section>
						<section id="2"><p><span class="prefix-number">2.</span> A deed of correction; <a id="paragraph-284172" class="section-permalink" href="https://vacode.org/58.1-810/#2"><i class="fa fa-link"/></a></p></section>
						<section id="3"><p><span class="prefix-number">3.</span> A deed to which married individuals are the only parties; <a id="paragraph-284173" class="section-permalink" href="https://vacode.org/58.1-810/#3"><i class="fa fa-link"/></a></p></section>
						<section id="4"><p><span class="prefix-number">4.</span> A deed arising out of a <span class="dictionary">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; <a id="paragraph-284174" class="section-permalink" href="https://vacode.org/58.1-810/#4"><i class="fa fa-link"/></a></p></section>
						<section id="5"><p><span class="prefix-number">5.</span> A notice of assignment of a note secured by a deed of trust or mortgage; or <a id="paragraph-284175" class="section-permalink" href="https://vacode.org/58.1-810/#5"><i class="fa fa-link"/></a></p></section>
						<section id="6"><p><span class="prefix-number">6.</span> A Certificate of Release of Certain Prohibited Covenants pursuant to &#xA7; <a class="law" title="Certificate of Release of Certain Prohibited Covenants" href="/55.1-300.1/">55.1-300.1</a>. <a id="paragraph-284176" class="section-permalink" href="https://vacode.org/58.1-810/#6"><i class="fa fa-link"/></a></p></section></text><history>Code 1950, &#xA7; 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.</history><metadata></metadata></law>
