{"data":{"id":"us-va/23vac10-320-50","jurisdiction":"us-va","citation":"23VAC10-320-50","heading":"Construction loan deeds of trust or mortgages","body":"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.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 320. Recordation Tax Regulations"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter320/section50/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:17Z","sha256":"026a5f01cb54db70087d81dd681c9f374551d1b8010c92b7ad81e3d2ac4df780","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-320-40","next":"us-va/23vac10-320-60"},"notice":"GroundRules: Original legal text. Not legal advice."}