CODE OF VIRGINIA

RETENTION OF DOCUMENTS (§ 58.1-1407)

Any person who sells a watercraft in this Commonwealth shall retain a copy of
the invoice required by § 58.1-1403 for three years following such sale. Any
person taxed as a dealer under § 58.1-1402 shall retain a copy of all invoices
for lease, charter or other usage of watercraft for three years following such
transaction. Each invoice shall give an accurate description of the watercraft
sold, leased or used.

HISTORY: Code 1950, § 58-685.48; 1981, c. 405; 1984, c. 675.