Tax Type
Recordation Tax
Description
Wills
Topic
Local Power to Tax
Date Issued
02-18-1994
February 18, 1994
Re: Request for Ruling: Recordation Tax on Wills
Dear**********
This is in response to your letter of January 26, 1994, requesting a ruling as to whether the local recordation tax applied to a will, previously subject to probate tax in another jurisdiction, which is recorded in order to convey real estate located in your jurisdiction.
You refer to Va. Code §58.1-3801, which specifies how to compute and collect "the tax imposed by a city or county pursuant to this article upon a deed or other instrument" when real estate is conveyed in more than one jurisdiction. The reference to deeds or other instruments has to be read in the context of §58.1-3800, which authorizes a local recordation tax equal to one-third of the state tax on deeds and other instruments taxable under Chapter 8 of Title 58.1. A state recordation tax is imposed only on deeds, deeds of trust, leases, and contracts relating to real estate. No state recordation tax is imposed on a will.
Therefore, Article 1 of Chapter 38 (§58.1-3800 et seq.) does not authorize you to compute or collect a local recordation tax upon a will recorded for the sole purpose of evidencing a bequest of real estate.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/7632C
Rulings of the Tax Commissioner