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Code of Virginia

Chapter 14

Va. Code Ann. tit. 58.1, ch. 14

Virginia Watercraft Sales and Use Tax

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