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