Subtitle 17.1Recordation and Transfer Taxes – Yield Excise Tax § 17.1-1. Tax imposed. § 17.1-2. Transactions assessed; Tax rate. § 17.1-3. Dedication of tax proceeds. § 17.1-4. Interest and civil penalties. § 17.1-5. Liability of transferors and transferees. § 17.1-6. Administration of subtitle. § 17.1-7. Criminal penalties. Editor's Notes This subtitle was enacted by Ordinance 18-215, effective January 11, 2019.