Virginia Watercraft Sales And Use Tax
This is Chapter 14 of the Code of Virginia, titled “Virginia Watercraft Sales And Use Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It’s comprised of the following 11 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