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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 14. Virginia Watercraft Sales and Use Tax |
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SECTION 58.1-1401.1. When motor deemed a watercraft |
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Any motor used to power a watercraft as defined in § 58.1-1401 and sold separately from such watercraft shall be deemed a watercraft for purposes of this chapter. 1994, c. 58.1-1401 . |