Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax

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This is Article 9 of the Code of Virginia, titled “Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax.” It is part of Chapter 17 “Miscellaneous Taxes”, which 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 8 sections.

§ 58.1-1734	Title
§ 58.1-1735	Definitions
§ 58.1-1736	Levy
§ 58.1-1737	Exemptions
§ 58.1-1738	Administration of the tax
§ 58.1-1739	Forwarding of tax information to law-enforcement officials
§ 58.1-1740	Credits against tax
§ 58.1-1741	Disposition of revenues