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.
Va. Code Ann. § 58.1-1401.1
When motor deemed a watercraft
Known as the Virginia Watercraft Sales and Use Tax Act
The act spans §§ 58.1-1400 to 58.1-1410 (12 sections).
1994, c. 443.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.