{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3801.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3801.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3801.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3801.html"}],"law_id":372005,"edition_id":2,"section_id":372005,"structure_id":52945,"section_number":"58.1-3801","catch_line":"Taxation of instruments relating to property located in more than one jurisdiction","history":"Code 1950, \u00a7 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988, c. 421.","full_text":"The tax imposed by a city or county pursuant to this article upon a deed or other instrument which conveys, covers, or relates to property located partially within such city or county shall be computed and collected only with respect to that portion of the property located in such city or county.\n\n","order_by":null,"text":{"0":{"id":1386979,"text":"The tax imposed by a city or county pursuant to this article upon a deed or other instrument which conveys, covers, or relates to property located partially within such city or county shall be computed and collected only with respect to that portion of the property located in such city or county.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52945,"edition_id":2,"name":"Recordation Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52944,"metadata":{"child_laws":5,"child_structures":0},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485387,"object_type":"structure","relational_id":52945,"identifier":"1","token":"58.1\/III\/38\/1","url":"\/58.1\/III\/38\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52944,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":10,"parent_id":52890,"metadata":{"child_laws":60,"child_structures":16},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485385,"object_type":"structure","relational_id":52944,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372004,"structure_id":52945,"section_number":"58.1-3800","catch_line":"Levy","url":"\/58.1-3800\/","token":"58.1\/III\/38\/1\/58.1-3800","metadata":false},{"id":372005,"structure_id":52945,"section_number":"58.1-3801","catch_line":"Taxation of instruments relating to property located in more than one jurisdiction","url":"\/58.1-3801\/","token":"58.1\/III\/38\/1\/58.1-3801","metadata":false},{"id":372006,"structure_id":52945,"section_number":"58.1-3802","catch_line":"Interpretation of article","url":"\/58.1-3802\/","token":"58.1\/III\/38\/1\/58.1-3802","metadata":false},{"id":372007,"structure_id":52945,"section_number":"58.1-3803","catch_line":"Collection of tax; compensation for clerk","url":"\/58.1-3803\/","token":"58.1\/III\/38\/1\/58.1-3803","metadata":false},{"id":372008,"structure_id":52945,"section_number":"58.1-3804","catch_line":"Collection of tax for city having no court for recordation of deeds and other instruments","url":"\/58.1-3804\/","token":"58.1\/III\/38\/1\/58.1-3804","metadata":false}],"previous_section":{"id":372004,"structure_id":52945,"section_number":"58.1-3800","catch_line":"Levy","url":"\/58.1-3800\/","token":"58.1\/III\/38\/1\/58.1-3800","metadata":false},"next_section":{"id":372006,"structure_id":52945,"section_number":"58.1-3802","catch_line":"Interpretation of article","url":"\/58.1-3802\/","token":"58.1\/III\/38\/1\/58.1-3802","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3801\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1958, chapter 590; in 1972, chapter 186; in 1984, chapter 675; in 1988, chapter 421.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485393,"object_type":"law","relational_id":372005,"identifier":"58.1-3801","token":"58.1\/III\/38\/1\/58.1-3801","url":"\/58.1-3801\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3801\/","token":"58.1\/III\/38\/1\/58.1-3801","dublin_core":{"Title":"Taxation of instruments relating to property located in more than one jurisdiction","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3801","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The tax imposed by a city or county pursuant to this article upon a deed or other instrument which conveys, covers, or relates to property located partially within such city or county shall be computed and collected only with respect to that portion of the property located in such city or county.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAXATION OF INSTRUMENTS RELATING TO PROPERTY LOCATED IN MORE THAN ONE\nJURISDICTION (\u00a7 58.1-3801)\n\nThe tax imposed by a city or county pursuant to this article upon a deed or\nother instrument which conveys, covers, or relates to property located partially\nwithin such city or county shall be computed and collected only with respect to\nthat portion of the property located in such city or county.\n\nHISTORY: Code 1950, \u00a7 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988,\nc. 421.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}