Virginia Law

Code of Virginia

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Code of Virginia
Title 58.1. Taxation
8/23/2019

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