In every transaction subject to the provisions of this chapter, the tax imposed by this chapter shall be separately stated from the sale price of such motor vehicle and shall be paid by the purchaser in accordance with the provisions of this chapter.
Code 1950, § 58-685.24; 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