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2019 Code of Virginia
Title 58.1 - Taxation
Chapter 14 - Virginia Watercraft Sales and Use Tax
- § 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
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