Escrow & Title

In a West Virginia residential closing, who typically pays the deed recordation tax (excise tax)?

AThe buyer pays 100%
BThe seller pays 100%
CSplit equally between buyer and seller by custom✓ Correct
DThe lender pays on behalf of the buyer

Explanation

While the WV statute technically makes both parties liable, by custom and as often specified in the purchase contract, the excise tax ($1.10 per $500) is typically split equally between buyer and seller at closing.

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