Virginia Code § 1-503

Uses and tax on great seal
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The great seal shall be affixed to documents, signed by the Governor, which are to be used before tribunals, or for purposes outside of the jurisdiction of the Commonwealth; and in every such case, except where the Commonwealth is a party concerned in the use to be made of the document, the tax imposed by § 58.1-1725 on the seal of the Commonwealth shall be collected and accounted for by the Secretary of the Commonwealth.
Code 1950, § 7-30; 1966, c. 102, § 7.1-30; 2005, c. 839.

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