23 Va. Admin. Code § 10-320-50
Current through Register Vol. 41, No. 9, December 16, 2024
When a construction loan deed of trust or mortgage is converted to a permanent loan deed of trust or mortgage, no tax shall be imposed under § 58.1-804 of the Code of Virginia if the persons are the same who made the instrument which the construction loan deed of trust or mortgage secured, if there is no additional amount and the tax was paid on the construction loan deed of trust or mortgage.
23 Va. Admin. Code § 10-320-50
Statutory Authority
§§ 58.1-203 and 58.1-804 of the Code of Virginia.