{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1401.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1401.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1401.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1401.1.html"}],"law_id":62307,"edition_id":1,"section_id":62307,"structure_id":15296,"section_number":"58.1-1401.1","catch_line":"When motor deemed a watercraft","history":"1994, c. 443.","full_text":"Any motor used to power a watercraft as defined in \u00a7 58.1-1401 and sold separately from such watercraft shall be deemed a watercraft for purposes of this chapter.","order_by":null,"text":{"0":{"id":227270,"text":"Any motor used to power a watercraft as defined in \u00a7 58.1-1401 and sold separately from such watercraft shall be deemed a watercraft for purposes of this chapter.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15296,"edition_id":1,"name":"Virginia Watercraft Sales and Use Tax","identifier":"14","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:53:43","date_modified":"2026-06-26 03:53:43","permalink":{"id":252527,"object_type":"structure","relational_id":15296,"identifier":"14","token":"58.1\/I\/14","url":"\/58.1\/I\/14\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69754,"structure_id":15296,"section_number":"58.1-1400","catch_line":"Title","url":"\/58.1-1400\/","token":"58.1\/I\/14\/58.1-1400","metadata":false},{"id":58235,"structure_id":15296,"section_number":"58.1-1401","catch_line":"Definitions","url":"\/58.1-1401\/","token":"58.1\/I\/14\/58.1-1401","metadata":false},{"id":62307,"structure_id":15296,"section_number":"58.1-1401.1","catch_line":"When motor deemed a watercraft","url":"\/58.1-1401.1\/","token":"58.1\/I\/14\/58.1-1401.1","metadata":false},{"id":86634,"structure_id":15296,"section_number":"58.1-1402","catch_line":"Tax levied","url":"\/58.1-1402\/","token":"58.1\/I\/14\/58.1-1402","metadata":false},{"id":86799,"structure_id":15296,"section_number":"58.1-1403","catch_line":"Basis of tax; estimate of tax; penalty for misrepresentation","url":"\/58.1-1403\/","token":"58.1\/I\/14\/58.1-1403","metadata":false},{"id":77970,"structure_id":15296,"section_number":"58.1-1404","catch_line":"Exemptions","url":"\/58.1-1404\/","token":"58.1\/I\/14\/58.1-1404","metadata":false},{"id":86570,"structure_id":15296,"section_number":"58.1-1405","catch_line":"Time for payment of tax","url":"\/58.1-1405\/","token":"58.1\/I\/14\/58.1-1405","metadata":false},{"id":75272,"structure_id":15296,"section_number":"58.1-1406","catch_line":"Dealers' certificates of registration","url":"\/58.1-1406\/","token":"58.1\/I\/14\/58.1-1406","metadata":false},{"id":83789,"structure_id":15296,"section_number":"58.1-1407","catch_line":"Retention of documents","url":"\/58.1-1407\/","token":"58.1\/I\/14\/58.1-1407","metadata":false},{"id":76879,"structure_id":15296,"section_number":"58.1-1408","catch_line":"Civil penalties and interest","url":"\/58.1-1408\/","token":"58.1\/I\/14\/58.1-1408","metadata":false},{"id":65740,"structure_id":15296,"section_number":"58.1-1409","catch_line":"Credit against tax","url":"\/58.1-1409\/","token":"58.1\/I\/14\/58.1-1409","metadata":false},{"id":64640,"structure_id":15296,"section_number":"58.1-1410","catch_line":"Disposition of funds","url":"\/58.1-1410\/","token":"58.1\/I\/14\/58.1-1410","metadata":false}],"previous_section":{"id":58235,"structure_id":15296,"section_number":"58.1-1401","catch_line":"Definitions","url":"\/58.1-1401\/","token":"58.1\/I\/14\/58.1-1401","metadata":false},"next_section":{"id":86634,"structure_id":15296,"section_number":"58.1-1402","catch_line":"Tax levied","url":"\/58.1-1402\/","token":"58.1\/I\/14\/58.1-1402","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1401.1\/","history_text":"<p>This law was first created in 1994. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?941+ful+CHAP0443\">443<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":58235,"section_number":"58.1-1401","catch_line":"Definitions","order_by":null,"url":"\/58.1-1401\/"}],"permalink":{"id":252537,"object_type":"law","relational_id":62307,"identifier":"58.1-1401.1","token":"58.1\/I\/14\/58.1-1401.1","url":"\/58.1-1401.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1401.1\/","token":"58.1\/I\/14\/58.1-1401.1","dublin_core":{"Title":"When motor deemed a watercraft","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1401.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any motor used to power a <span class=\"dictionary\">watercraft<\/span> as defined in \u00a7&nbsp;<a class=\"law\" title=\"Definitions\" href=\"\/58.1-1401\/\">58.1-1401<\/a> and sold separately from such <span class=\"dictionary\">watercraft<\/span> shall be deemed a <span class=\"dictionary\">watercraft<\/span> for purposes of this chapter.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWHEN MOTOR DEEMED A WATERCRAFT (\u00a7 58.1-1401.1)\n\nAny motor used to power a watercraft as defined in \u00a7 58.1-1401 and sold\nseparately from such watercraft shall be deemed a watercraft for purposes of\nthis chapter.\n\nHISTORY: 1994, c. 443.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}