Code of Virginia
Title 58.1 - Taxation
Chapter 14 - Virginia Watercraft Sales and Use Tax

§ 58.1-1400. Title - This chapter shall be known and may be cited as...

§ 58.1-1401. Definitions - As used in this chapter, unless the context clearly shows...

§ 58.1-1401.1. When motor deemed a watercraft - Any motor used to power a watercraft as defined in...

§ 58.1-1402. Tax levied - There is hereby levied and imposed, in addition to all...

§ 58.1-1403. Basis of tax; estimate of tax; penalty for misrepresentation - A. The Tax Commissioner shall assess and collect the tax...

§ 58.1-1404. Exemptions - A. Any watercraft sold to or used by the United...

§ 58.1-1405. Time for payment of tax - A. Except as provided in paragraph B of this section,...

§ 58.1-1406. Dealers' certificates of registration - A. Every person who qualifies as a dealer under Chapter...

§ 58.1-1407. Retention of documents - Any person who sells a watercraft in this Commonwealth shall...

§ 58.1-1408. Civil penalties and interest - When any person fails to make any return or pay...

§ 58.1-1409. Credit against tax - A credit shall be granted against the tax imposed by...

§ 58.1-1410. Disposition of funds - Funds collected hereunder by the Tax Commissioner shall be paid...