23VAC10-320-70: Deeds of partition; transfers pursuant to decree of divorce or separate maintenance, etc.

When a deed is offered for recordation under § 58.1-806 of the Code of Virginia pursuant to a divorce, since this section does not provide that the deed refer to a divorce or decree of separate maintenance, the clerk must be satisfied that the deed does qualify for the fifty cents taxation. The clerk may require evidence such as an affidavit of the parties, a copy of the decree of divorce, or separate maintenance, and other extrinsic evidence sufficient to satisfy the clerk that the fifty cents taxation is proper.