Chapter

Virginia Watercraft Sales and Use Tax

Va. Code Ann. § 58.1-1400— Title
Va. Code Ann. § 58.1-1401— Definitions
Va. Code Ann. § 58.1-1401.1— When motor deemed a watercraft
Va. Code Ann. § 58.1-1402— Tax levied
Va. Code Ann. § 58.1-1403— Basis of tax; estimate of tax; penalty for misrepresentation
Va. Code Ann. § 58.1-1404— Exemptions
Va. Code Ann. § 58.1-1405— Time for payment of tax
Va. Code Ann. § 58.1-1406— Dealers' certificates of registration
Va. Code Ann. § 58.1-1407— Retention of documents
Va. Code Ann. § 58.1-1408— Civil penalties and interest
Va. Code Ann. § 58.1-1409— Credit against tax
Va. Code Ann. § 58.1-1410— Disposition of funds