58.1-806 - Deeds of partition; transfers pursuant to decree of divorce or separate maintenance, etc. - Virginia Statutes

§ 58.1-806. Deeds of partition; transfers pursuant to decree of divorce orseparate maintenance, etc.

A. The tax on the recordation of any deed of partition, or any combination ofdeeds simultaneously executed and having the effect of a deed of partition,among joint tenants, tenants in common or coparceners shall be fifty centsper deed.

B. The tax on any deed transferring property pursuant to a decree of divorceor of separate maintenance or pursuant to a written instrument incident tosuch divorce or separation, shall be fifty cents per deed.

(Code 1950, § 58-57; 1972, cc. 186, 250; 1984, c. 675.)