Any person who sells a watercraft in this Commonwealth shall retain a copy of the invoice required by § 58.1-1403 for three years following such sale. Any person taxed as a dealer under § 58.1-1402 shall retain a copy of all invoices for lease, charter or other usage of watercraft for three years following such transaction. Each invoice shall give an accurate description of the watercraft sold, leased or used.
Va. Code Ann. § 58.1-1407
Retention of documents
Known as the Virginia Watercraft Sales and Use Tax Act
The act spans §§ 58.1-1400 to 58.1-1410 (12 sections).
Code 1950, § 58-685.48; 1981, c. 405; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.