Code of Virginia
Title 58.1 - Taxation
Chapter 24 - Virginia Motor Vehicle Sales and Use Tax

§ 58.1-2400. Title - This chapter shall be known and may be cited as...

§ 58.1-2401. Definitions - As used in this chapter, unless the context clearly shows...

§ 58.1-2402. (Contingent expiration date) Levy - A. (For contingent expiration date — see Acts 2019, c....

§ 58.1-2402. (Contingent effective date) Levy - A. (For contingent expiration date — see Acts 2019, c....

§ 58.1-2402.1. Repealed - Repealed by Acts 2009, cc. 864 and 871, cl. 5.

§ 58.1-2403. Exemptions - No tax shall be imposed as provided in § 58.1-2402...

§ 58.1-2404. Time for payment of tax on sale or use of a motor vehicle - The tax on the sale or use of a motor...

§ 58.1-2405. Basis of tax - A. In the case of the sale or use of...

§ 58.1-2406. Collection of tax; estimate of tax - In the event any person submits with his application for...

§ 58.1-2407. Repealed - Repealed by Acts 2011, cc. 405 and 639, cl. 2,...

§ 58.1-2411. Civil penalties upon failure to pay tax, etc. - When any person fails to pay the full amount of...

§ 58.1-2412. Repealed - Repealed by Acts 2011, cc. 405 and 639, cl. 2,...

§ 58.1-2418. Local sales and use taxes prohibited - No city, town or county shall impose or continue to...

§ 58.1-2419. Tax on sale to be separately stated - In every transaction subject to the provisions of this chapter,...

§ 58.1-2420. Examination of dealer's records, etc. - The Commissioner or any agent authorized by him may examine...

§ 58.1-2421. Rules and regulations - The Commissioner shall have the power to make and publish...

§ 58.1-2422. Forwarding of tax information to law-enforcement officials - The Commissioner may, in his discretion, upon request duly received...

§ 58.1-2423. Refunds generally - In the event that it appears to the satisfaction of...

§ 58.1-2423.1. Expired - Expired.

§ 58.1-2424. Credits against tax - Credit shall be granted for the amount of tax paid...

§ 58.1-2425. (Contingent expiration date - see Acts 2013, c. 766) Disposition of revenues - (For contingent expiration date — see Acts 2019, c. 52,...

§ 58.1-2425. (Contingent effective date - see Acts 2013, c. 766) Disposition of revenues - (For contingent expiration date — see Acts 2019, c. 52,...

§ 58.1-2426. Application to Commissioner for correction; appeal - A. Any person assessed with any tax administered by the...