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