Statutes > Virginia Statutes > Title 58.1 - TAXATION. > Chapter 14 - Virginia Watercraft Sales and Use Tax (58.1-1400 thru 58.1-1410) > 58.1-1401.1 - When motor deemed a watercraft.

58.1-1401.1 - When motor deemed a watercraft.

§ 58.1-1401.1. When motor deemed a watercraft.

Any motor used to power a watercraft as defined in § 58.1-1401 and soldseparately from such watercraft shall be deemed a watercraft for purposes ofthis chapter.

(1994, c. 443.)