§ 58.1-806. Deeds of partition; transfers pursuant to decree of divorce or separate maintenance, etc.
A. The tax on the recordation of any deed of partition, or any combination of deeds simultaneously executed and having the effect of a deed of partition, among joint tenants, tenants in common or coparceners shall be fifty cents per deed.
B. The tax on any deed transferring property pursuant to a decree of divorce or of separate maintenance or pursuant to a written instrument incident to such divorce or separation, shall be fifty cents per deed.
Code 1950, § 58-57; 1972, cc. 186, 250; 1984, c. 675.