58.1-3803 - Collection of tax; compensation for clerk. - Virginia Statutes

§ 58.1-3803. Collection of tax; compensation for clerk.

The tax imposed by this article shall be collected by the clerk of thecircuit court for each city and county in whose office deeds or otherinstruments are offered for recordation or if the property is located in morethan one city or county, by the respective clerks of each jurisdiction. Theclerk shall deposit all funds collected pursuant to this chapter into thetreasury of the county or city in which such court is situated. Every clerkwho collects the tax imposed by this chapter shall be entitled tocompensation for such services in an amount equal to five percent of theamount so collected and paid over.

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