This chapter shall be known and may be cited as the "Virginia Watercraft Sales and Use Tax Act."
Code 1950, § 58-685.39; 1981, c. 405; 1984, c. 675.
Structure Code of Virginia
Chapter 14 - Virginia Watercraft Sales and Use Tax
§ 58.1-1401.1. When motor deemed a watercraft
§ 58.1-1403. Basis of tax; estimate of tax; penalty for misrepresentation
§ 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