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. 443.
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