Chapter 14 - Virginia Watercraft Sales and Use Tax (58.1-1400 thru 58.1-1410)
- 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.