                                 CODE OF VIRGINIA

COLLECTION OF TAX; COMPENSATION FOR CLERK (§ 58.1-3803)

The tax imposed by this article shall be collected by the clerk of the circuit
court for each city and county in whose office deeds or other instruments are
offered for recordation or if the property is located in more than one city or
county, by the respective clerks of each jurisdiction. The clerk shall deposit
all funds collected pursuant to this chapter into the treasury of the county or
city in which such court is situated. Every clerk who collects the tax imposed
by this chapter shall be entitled to compensation for such services in an amount
equal to five percent of the amount so collected and paid over.

HISTORY: Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988,
c. 421.