CODE OF VIRGINIA

TIME FOR PAYMENT OF TAX ON SALE OR USE OF A MOTOR VEHICLE (§ 58.1-2404)

The tax on the sale or use of a motor vehicle shall be paid by the purchaser or
user of such motor vehicle and collected by the Commissioner at the time the
owner applies to the Department of Motor Vehicles for, and obtains, a
certificate of title. No tax shall be levied or collected under this chapter
upon the sale or use of a motor vehicle for which no certificate of title is
required by this Commonwealth.

HISTORY: Code 1950, § 58-685.14; 1966, c. 587; 1974, c. 477; 1984, c. 675;
2011, cc. 405, 639.