{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1406.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1406.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1406.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1406.html"}],"law_id":75272,"edition_id":1,"section_id":75272,"structure_id":15296,"section_number":"58.1-1406","catch_line":"Dealers’ certificates of registration","history":"Code 1950, \u00a7 58-685.43; 1981, c. 405; 1984, c. 675.","full_text":"A\n\nEvery person who qualifies as a dealer under Chapter 8 (§ 29.1-800 et seq.) of Title 29.1 and desires to transfer ownership in watercraft without obtaining a certificate of title shall file with the Tax Commissioner an application for a certificate of registration for each place of business in this Commonwealth.B\n\nEvery application for a certificate of registration shall be made upon a form prescribed by the Commissioner and shall set forth (i) the name under which the applicant transacts or intends to transact business, (ii) the location of his place or places of business, and (iii) such other information as the Commissioner may require. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; and, in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application.C\n\nWhen the required application has been made the Commissioner shall issue to each applicant a separate certificate of registration for each place of business within this Commonwealth. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall be at all times conspicuously displayed at the place for which issued.D\n\nWhenever any person fails to comply with any provision of this chapter or any rule or regulation of the Tax Commissioner relating thereto, the Commissioner, upon hearing after giving such person ten days’ notice in writing, specifying the time and place of hearing and requiring him to show cause why his certificate of registration should not be revoked or suspended, may revoke or suspend any one or more of the certificates of registration held by such person. The notice may be personally served or served by registered mail directed to the last known address of such person.E\n\nOnly those dealers who hold a current certificate of registration hereunder shall be authorized to transfer ownership of a watercraft without obtaining a certificate of title therein, and paying the tax imposed by this chapter.F\n\nIf the holder of a certificate of registration ceases to conduct his business at the place specified in his certificate, the certificate shall thereupon expire. The holder of such certificate shall inform the Commissioner in writing within thirty days after he has ceased to conduct business at such place that he has so ceased. However, if the holder of a certificate of registration desires to change his place of business to another place in this Commonwealth, he shall so inform the Commissioner in writing and his certificate shall be revised accordingly without charge.","order_by":null,"text":{"0":{"id":270285,"text":"Every person who qualifies as a dealer under Chapter 8 (§ 29.1-800 et seq.) of Title 29.1 and desires to transfer ownership in watercraft without obtaining a certificate of title shall file with the Tax Commissioner an application for a certificate of registration for each place of business in this Commonwealth.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":270286,"text":"Every application for a certificate of registration shall be made upon a form prescribed by the Commissioner and shall set forth (i) the name under which the applicant transacts or intends to transact business, (ii) the location of his place or places of business, and (iii) such other information as the Commissioner may require. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; and, in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":270287,"text":"When the required application has been made the Commissioner shall issue to each applicant a separate certificate of registration for each place of business within this Commonwealth. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall be at all times conspicuously displayed at the place for which issued.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":270288,"text":"Whenever any person fails to comply with any provision of this chapter or any rule or regulation of the Tax Commissioner relating thereto, the Commissioner, upon hearing after giving such person ten days’ notice in writing, specifying the time and place of hearing and requiring him to show cause why his certificate of registration should not be revoked or suspended, may revoke or suspend any one or more of the certificates of registration held by such person. The notice may be personally served or served by registered mail directed to the last known address of such person.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":270289,"text":"Only those dealers who hold a current certificate of registration hereunder shall be authorized to transfer ownership of a watercraft without obtaining a certificate of title therein, and paying the tax imposed by this chapter.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":270290,"text":"If the holder of a certificate of registration ceases to conduct his business at the place specified in his certificate, the certificate shall thereupon expire. The holder of such certificate shall inform the Commissioner in writing within thirty days after he has ceased to conduct business at such place that he has so ceased. However, if the holder of a certificate of registration desires to change his place of business to another place in this Commonwealth, he shall so inform the Commissioner in writing and his certificate shall be revised accordingly without charge.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1406\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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.<\/p>","references":false,"refers_to":[{"id":70983,"section_number":"29.1-800","catch_line":"Short title","order_by":null,"url":"\/29.1-800\/"}],"permalink":{"id":252557,"object_type":"law","relational_id":75272,"identifier":"58.1-1406","token":"58.1\/I\/14\/58.1-1406","url":"\/58.1-1406\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1406\/","token":"58.1\/I\/14\/58.1-1406","dublin_core":{"Title":"Dealers’ certificates of registration","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1406","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every person who qualifies as a dealer<\/span> under Chapter 8 (§ 29.1-800<\/a> et seq.) of Title 29.1 and desires to transfer ownership in watercraft<\/span> without obtaining a certificate of title shall file with the Tax Commissioner<\/span> an application for a certificate of registration for each place of business in this Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every application for a certificate of registration shall be made upon a form prescribed by the Commissioner and shall set forth (i) the name under which the applicant transacts or intends to transact business, (ii) the location of his place or places of business, and (iii) such other information as the Commissioner may require. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; and, in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> When the required application has been made the Commissioner shall issue<\/span> to each applicant a separate certificate of registration for each place of business within this Commonwealth. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall be at all times conspicuously displayed at the place for which issued. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Whenever any person fails to comply with any provision of this chapter or any rule or regulation of the Tax Commissioner<\/span> relating thereto, the Commissioner, upon hearing<\/span> after giving such person ten days’ notice in writing, specifying the time and place of hearing<\/span> and requiring him to show cause why his certificate of registration should not be revoked or suspended, may revoke or suspend any one or more of the certificates of registration held by such person. The notice may be personally served or served by registered mail directed to the last known address of such person. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Only those dealers<\/span> who hold a current certificate of registration hereunder shall be authorized to transfer ownership of a watercraft<\/span> without obtaining a certificate of title therein, and paying the tax imposed by this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> If the holder of a certificate of registration ceases to conduct his business at the place specified in his certificate, the certificate shall thereupon expire. The holder of such certificate shall inform the Commissioner in writing within thirty days after he has ceased to conduct business at such place that he has so ceased. However, if the holder of a certificate of registration desires to change his place of business to another place in this Commonwealth, he shall so inform the Commissioner in writing and his certificate shall be revised accordingly without charge. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEALERS’ CERTIFICATES OF REGISTRATION (\u00a7 58.1-1406)\n\nA. Every person who qualifies as a dealer under Chapter 8 (§ 29.1-800 et\nseq.) of Title 29.1 and desires to transfer ownership in watercraft without\nobtaining a certificate of title shall file with the Tax Commissioner an\napplication for a certificate of registration for each place of business in this\nCommonwealth.\n\nB. Every application for a certificate of registration shall be made upon a form\nprescribed by the Commissioner and shall set forth (i) the name under which the\napplicant transacts or intends to transact business, (ii) the location of his\nplace or places of business, and (iii) such other information as the\nCommissioner may require. The application shall be signed by the owner if a\nnatural person; in the case of an association or partnership, by a member or\npartner; and, in the case of a corporation, by an executive officer or some\nperson specifically authorized by the corporation to sign the application.\n\nC. When the required application has been made the Commissioner shall issue to\neach applicant a separate certificate of registration for each place of business\nwithin this Commonwealth. A certificate of registration is not assignable and is\nvalid only for the person in whose name it is issued and for the transaction of\nbusiness at the place designated therein. It shall be at all times conspicuously\ndisplayed at the place for which issued.\n\nD. Whenever any person fails to comply with any provision of this chapter or any\nrule or regulation of the Tax Commissioner relating thereto, the Commissioner,\nupon hearing after giving such person ten days’ notice in writing,\nspecifying the time and place of hearing and requiring him to show cause why his\ncertificate of registration should not be revoked or suspended, may revoke or\nsuspend any one or more of the certificates of registration held by such person.\nThe notice may be personally served or served by registered mail directed to the\nlast known address of such person.\n\nE. Only those dealers who hold a current certificate of registration hereunder\nshall be authorized to transfer ownership of a watercraft without obtaining a\ncertificate of title therein, and paying the tax imposed by this chapter.\n\nF. If the holder of a certificate of registration ceases to conduct his business\nat the place specified in his certificate, the certificate shall thereupon\nexpire. The holder of such certificate shall inform the Commissioner in writing\nwithin thirty days after he has ceased to conduct business at such place that he\nhas so ceased. However, if the holder of a certificate of registration desires\nto change his place of business to another place in this Commonwealth, he shall\nso inform the Commissioner in writing and his certificate shall be revised\naccordingly without charge.\n\nHISTORY: Code 1950, \u00a7 58-685.43; 1981, c. 405; 1984, c. 675.","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}}