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2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 14 Virginia Watercraft Sales and Use Tax (58.1-1400 thru 58.1-1410)
58.1-1407 Retention of documents


VA Code § 58.1-1407 (2001 through Reg Session) What's This?

58.1-1407. Retention of documents.

Any person who sells a watercraft in this Commonwealth shall retain a copy of the invoice required by 58.1-1403 for three years following such sale. Any person taxed as a dealer under 58.1-1402 shall retain a copy of all invoices for lease, charter or other usage of watercraft for three years following such transaction. Each invoice shall give an accurate description of the watercraft sold, leased or used.

(Code 1950, 58-685.48; 1981, c. 405; 1984, c. 675.)

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