Administrative Code

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation

Chapter 320.
Recordation Tax Regulations
Read Chapter

Section 10
Section 20
Deeds generally
Section 30
Additional tax paid by grantor
Section 40
Deeds of trust or mortgages
Section 50
Construction loan deeds of trust or mortgages
Section 60
Deeds of release
Section 70
Deeds of partition; transfers pursuant to decree of divorce or separate maintenance, etc.
Section 80
Contracts generally; leases
Section 90
When supplemental writings not taxable
Section 100
What other deeds not taxable; definitions
Section 110
Section 120
Taxation of instruments relating to property located in more than one jurisdiction

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.