                                 CODE OF VIRGINIA

ADDITIONAL TAX PAID BY GRANTOR; COLLECTION (§ 58.1-802)

A. In addition to any other tax imposed under the provisions of this chapter, a
tax is hereby imposed on each deed, instrument, or writing by which lands,
tenements, or other realty sold is granted, assigned, transferred, or otherwise
conveyed to, or vested in the purchaser, or any other person, by such
purchaser&#8217;s direction. The rate of the tax, when the consideration or
value of the interest, whichever is greater, exceeds $100, shall be 50 cents for
each $500 or fraction thereof, exclusive of the value of any lien or encumbrance
remaining thereon at the time of the sale, whether such lien is assumed or the
realty is sold subject to such lien or encumbrance. No increase in the city or
county recordation tax authorized by &#xA7; 58.1-814 shall be deemed authorized
by this section.
			The tax 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 tax imposed by this section; however, the grantor and grantee may arrange
for the grantee to pay all or a portion of the tax. No tax shall be imposed
pursuant to this section if the grantor is a locality at a judicial sale of
tax-delinquent property conducted pursuant to Article 4 (&#xA7; 58.1-3965 et
seq.) of Chapter 39.
			No such deed, instrument, or other writing shall be admitted to record unless
(i) the amount of the consideration is stated on the first page of the document
to be admitted to record and (ii) certification of the clerk of the court
wherein first recorded has been affixed thereto that the tax imposed by this
section has been paid. The clerk shall include within the certificate the amount
of such tax collected thereon.

B. Taxes imposed by this section shall be collected as provided in &#xA7;
58.1-812 and the clerk shall return taxes collected hereunder one-half into the
state treasury and one-half into the treasury of the locality.
			The local portion of the tax imposed by this section on property that is
located in more than one jurisdiction shall be collected by the clerk in
proportion to the value of the property located in each such locality when
recorded therein.
			Every clerk of court collecting taxes under this section for the county or
city that he serves shall be entitled to compensation for such service at five
percent of the amount so collected and paid.

HISTORY: Code 1950, § 58-54.1; 1970, c. 772; 1972, c. 186; 1976, c. 558; 1982,
c. 630; 1984, cc. 397, 675; 1988, c. 200; 2007, cc. 748, 768; 2012, c. 513;
2016, c. 662; 2020, c. 866.