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Table of Contents » Title 23. Taxation » Agency 10. Department of Taxation » Chapter 320. Recordation Tax Regulations » 23VAC10-320-100. What other deeds not taxable; definitions.

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 320. Recordation Tax Regulations

12/22/2024

23VAC10-320-100. What other deeds not taxable; definitions.

A. A "deed of confirmation" is a conveyance which may be utilized in order to accomplish many purposes. It may be utilized in order to remove doubts as to effectiveness or operativeness of a prior deed; to ratify a prior deed executed by an agent or a deed executed by one under disability. A deed of confirmation is one which affirms, corrects, ratifies or adds effectiveness or legality to an earlier deed, which is essential to make the earlier deed effective. As between the parties, a confirming deed relates back to the date of the original instrument.

B. A "deed of correction" corrects defects appearing in the original instruments, such as misnomers, errors in the property description, or omissions of the names of the grantees.

Statutory Authority

§§ 58.1-203 and 58.1-810 of the Code of Virginia.

Historical Notes

Derived from VR630-14-810, eff. January 1, 1985.

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