The tax on the sale or use of a motor vehicle shall be paid by the purchaser or user of such motor vehicle and collected by the Commissioner at the time the owner applies to the Department of Motor Vehicles for, and obtains, a certificate of title. No tax shall be levied or collected under this chapter upon the sale or use of a motor vehicle for which no certificate of title is required by this Commonwealth.
Va. Code Ann. § 58.1-2404
Time for payment of tax on sale or use of a motor vehicle
Known as the Virginia Motor Vehicle Sales and Use Tax Act
The act spans §§ 58.1-2400 to 58.1-2426 (21 sections).
Code 1950, § 58-685.14; 1966, c. 587; 1974, c. 477; 1984, c. 675; 2011, cc. 405, 639.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.