Chapter 14. Virginia Watercraft Sales and Use TaxRead Chapter
- § 58.1-1400
- Title
- § 58.1-1401
- Definitions
- § 58.1-1401.1
- When motor deemed a watercraft
- § 58.1-1402
- Tax levied
- § 58.1-1403
- Basis of tax; estimate of tax; penalty for misrepresentation
- § 58.1-1404
- Exemptions
- § 58.1-1405
- Time for payment of tax
- § 58.1-1406
- Dealers' certificates of registration
- § 58.1-1407
- Retention of documents
- § 58.1-1408
- Civil penalties and interest
- § 58.1-1409
- Credit against tax
- § 58.1-1410
- Disposition of funds
