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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>54021</law_id><section_number>58.1-815.4</section_number><catch_line>(Contingent expiration dates) Distribution of recordation tax to the Commonwealth Transportation Fund</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>33.2-1524</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>Of the state recordation taxes imposed pursuant to &#xA7;&#xA7;&#xA0;<a class="law" title="Deeds generally; charter amendments" href="/58.1-801/">58.1-801</a> and <a class="law" title="Deeds of trust or mortgages; maximum tax" href="/58.1-803/">58.1-803</a>, the revenues collected each fiscal year from $0.03 of the total tax imposed under each section shall be deposited by the Comptroller into the Commonwealth Transportation Fund established pursuant to &#xA7;&#xA0;<a class="law" title="Commonwealth Transportation Fund" href="/33.2-1524/">33.2-1524</a>.</p></section></text><history>2007, c. 896; 2013, c. 639; 2015, c. 684; 2018, cc. 854, 856; 2020, cc. 1230, 1275.</history><metadata></metadata></law>
