The tax on the sale or use of a motor vehicle shall be paid by the purchaser or user of such motor vehicle and collected by the Commissioner at the time the owner applies to the Department of Motor Vehicles for, and obtains, a certificate of title. No tax shall be levied or collected under this chapter upon the sale or use of a motor vehicle for which no certificate of title is required by this Commonwealth.
Code 1950, § 58-685.14; 1966, c. 587; 1974, c. 477; 1984, c. 675; 2011, cc. 405, 639.
Structure Code of Virginia
Chapter 24 - Virginia Motor Vehicle Sales and Use Tax
§ 58.1-2402. (Contingent expiration date) Levy
§ 58.1-2402. (Contingent effective date) Levy
§ 58.1-2404. Time for payment of tax on sale or use of a motor vehicle
§ 58.1-2406. Collection of tax; estimate of tax
§ 58.1-2411. Civil penalties upon failure to pay tax, etc.
§ 58.1-2418. Local sales and use taxes prohibited
§ 58.1-2419. Tax on sale to be separately stated
§ 58.1-2420. Examination of dealer's records, etc.
§ 58.1-2421. Rules and regulations
§ 58.1-2422. Forwarding of tax information to law-enforcement officials
§ 58.1-2423. Refunds generally
§ 58.1-2424. Credits against tax
§ 58.1-2425. (Contingent expiration date - see Acts 2013, c. 766) Disposition of revenues
§ 58.1-2425. (Contingent effective date - see Acts 2013, c. 766) Disposition of revenues
§ 58.1-2426. Application to Commissioner for correction; appeal