Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE II. Taxes Administered By Other Agencies |
CHAPTER 24. Virginia Motor Vehicle Sales and Use Tax |
SECTION 58.1-2400. Title |
SECTION 58.1-2401. Definitions |
SECTION 58.1-2402. (Contingent expiration date) Levy |
SECTION 58.1-2402.1. Repealed |
SECTION 58.1-2403. Exemptions |
SECTION 58.1-2404. Time for payment of tax on sale or use of a motor vehicle |
SECTION 58.1-2405. Basis of tax |
SECTION 58.1-2406. Collection of tax; estimate of tax |
SECTION 58.1-2407. Repealed |
SECTION 58.1-2411. Civil penalties upon failure to pay tax, etc |
SECTION 58.1-2412. Repealed |
SECTION 58.1-2418. Local sales and use taxes prohibited |
SECTION 58.1-2419. Tax on sale to be separately stated |
SECTION 58.1-2420. Examination of dealer's records, etc |
SECTION 58.1-2421. Rules and regulations |
SECTION 58.1-2422. Forwarding of tax information to law-enforcement officials |
SECTION 58.1-2423. Refunds generally |
SECTION 58.1-2423.1. Expired |
SECTION 58.1-2424. Credits against tax |
SECTION 58.1-2425. (Contingent effective date — see Acts 2013, c. 766) Disposition of revenues |
SECTION 58.1-2426. Application to Commissioner for correction; appeal |