Chap. 287.—-An ACT to amend and re-enact Section 122 of the Tax Code of
Virginia, relating to certain deeds upon which recordation tax shall not
be imposed. [S B 275]

Approved March 28, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion one hundred and twenty-two of the Tax Code of Virginia, be
amended and re-enacted so as to read as follows:

Section 122. What Deeds are Exempt from the Recordation Tax;
Instruments Subject to Tax not to be Admitted to Record until Tax
is Paid——The tax imposed by the preceding section shall not apply to
any deed conveying land as a site for a school house or church, nor to
any deed conveying property to the State or to any county, city, town,
district or other political subdivision of this State, or to the Virginia
Division United Daughters of the Confederacy. Except as provided
in this chapter, no deed or other instrument shall be admitted to record
without the payment of the tax imposed thereon by law.