Virginia Watercraft Sales and Use Tax

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This is Chapter 14 of the Code of Virginia, titled “Virginia Watercraft Sales and Use Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 12 sections.

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