{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1405.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1405.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1405.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1405.html"}],"law_id":86570,"edition_id":1,"section_id":86570,"structure_id":15296,"section_number":"58.1-1405","catch_line":"Time for payment of tax","history":"Code 1950, \u00a7\u00a7 58-685.44, 58-685.46; 1981, c. 405; 1984, c. 675; 1997, c. 877; 2020, c. 958.","full_text":"A\n\nExcept as provided in paragraph B of this section, the tax levied pursuant to this chapter shall be paid by the purchaser or user of such watercraft and collected by the Tax Commissioner at the time the owner is required to apply to the Department of Wildlife Resources for a title. Except as otherwise provided in § 58.1-1404, no title shall be issued unless the applicant for title shows to the satisfaction of the Department of Wildlife Resources that such tax has been paid.B\n\nThe tax on the gross receipts from the lease or charter of watercraft shall be paid by the registered dealer collecting such receipts to the Commissioner on or before the twentieth day of each month following the month in which such receipts were collected.","order_by":null,"text":{"0":{"id":310080,"text":"Except as provided in paragraph B of this section, the tax levied pursuant to this chapter shall be paid by the purchaser or user of such watercraft and collected by the Tax Commissioner at the time the owner is required to apply to the Department of Wildlife Resources for a title. Except as otherwise provided in § 58.1-1404, no title shall be issued unless the applicant for title shows to the satisfaction of the Department of Wildlife Resources that such tax has been paid.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":310081,"text":"The tax on the gross receipts from the lease or charter of watercraft shall be paid by the registered dealer collecting such receipts to the Commissioner on or before the twentieth day of each month following the month in which such receipts were collected.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1405\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1981, chapter 405; in 1984, chapter 675; in 1997, chapter 877<\/a>; in 2020, chapter 958<\/a>.<\/p>","references":false,"refers_to":[{"id":77970,"section_number":"58.1-1404","catch_line":"Exemptions","order_by":null,"url":"\/58.1-1404\/"}],"permalink":{"id":252553,"object_type":"law","relational_id":86570,"identifier":"58.1-1405","token":"58.1\/I\/14\/58.1-1405","url":"\/58.1-1405\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1405\/","token":"58.1\/I\/14\/58.1-1405","dublin_core":{"Title":"Time for payment of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1405","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Except as provided in paragraph B of this section, the tax levied pursuant to this chapter shall be paid by the purchaser or user of such watercraft<\/span> and collected by the Tax Commissioner<\/span> at the time the owner is required to apply to the Department<\/span> of Wildlife Resources for a title. Except as otherwise provided in § 58.1-1404<\/a>, no title shall be issued unless the applicant for title shows to the satisfaction of the Department<\/span> of Wildlife Resources that such tax has been paid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax on the gross receipts<\/span> from the lease or charter of watercraft<\/span> shall be paid by the registered dealer<\/span> collecting such receipts to the Commissioner on or before the twentieth day of each month following the month in which such receipts were collected. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTIME FOR PAYMENT OF TAX (\u00a7 58.1-1405)\n\nA. Except as provided in paragraph B of this section, the tax levied pursuant to\nthis chapter shall be paid by the purchaser or user of such watercraft and\ncollected by the Tax Commissioner at the time the owner is required to apply to\nthe Department of Wildlife Resources for a title. Except as otherwise provided\nin § 58.1-1404, no title shall be issued unless the applicant for title\nshows to the satisfaction of the Department of Wildlife Resources that such tax\nhas been paid.\n\nB. The tax on the gross receipts from the lease or charter of watercraft shall\nbe paid by the registered dealer collecting such receipts to the Commissioner on\nor before the twentieth day of each month following the month in which such\nreceipts were collected.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-685.44, 58-685.46; 1981, c. 405; 1984, c. 675; 1997,\nc. 877; 2020, c. 958.","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}}