There is a newer version of the Code of Virginia
2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-1401.1. When motor deemed a watercraft
VA Code § 58.1-1401.1 (2014) What's This?
Any motor used to power a watercraft as defined in ยง 58.1-1401 and sold separately from such watercraft shall be deemed a watercraft for purposes of this chapter.
1994, c. 443.
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