{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1734.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1734.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1734.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1734.html"}],"law_id":65522,"edition_id":1,"section_id":65522,"structure_id":13583,"section_number":"58.1-1734","catch_line":"Title","history":"2011, cc. 405, 639; 2020, c. 1266.","full_text":"This article shall be known and may be cited as the “Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax Act.”","order_by":null,"text":{"0":{"id":238230,"text":"This article shall be known and may be cited as the “Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax Act.”","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13583,"edition_id":1,"name":"Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax","identifier":"9","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:45:19","date_modified":"2026-06-26 03:45:19","permalink":{"id":252923,"object_type":"structure","relational_id":13583,"identifier":"9","token":"58.1\/I\/17\/9","url":"\/58.1\/I\/17\/9\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13162,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252713,"object_type":"structure","relational_id":13162,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","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":65522,"structure_id":13583,"section_number":"58.1-1734","catch_line":"Title","url":"\/58.1-1734\/","token":"58.1\/I\/17\/9\/58.1-1734","metadata":false},{"id":54551,"structure_id":13583,"section_number":"58.1-1735","catch_line":"Definitions","url":"\/58.1-1735\/","token":"58.1\/I\/17\/9\/58.1-1735","metadata":false},{"id":63342,"structure_id":13583,"section_number":"58.1-1736","catch_line":"Levy","url":"\/58.1-1736\/","token":"58.1\/I\/17\/9\/58.1-1736","metadata":false},{"id":64101,"structure_id":13583,"section_number":"58.1-1737","catch_line":"Exemptions","url":"\/58.1-1737\/","token":"58.1\/I\/17\/9\/58.1-1737","metadata":false},{"id":54701,"structure_id":13583,"section_number":"58.1-1738","catch_line":"Administration of the tax","url":"\/58.1-1738\/","token":"58.1\/I\/17\/9\/58.1-1738","metadata":false},{"id":68857,"structure_id":13583,"section_number":"58.1-1739","catch_line":"Forwarding of tax information to law-enforcement officials","url":"\/58.1-1739\/","token":"58.1\/I\/17\/9\/58.1-1739","metadata":false},{"id":60964,"structure_id":13583,"section_number":"58.1-1740","catch_line":"Credits against tax","url":"\/58.1-1740\/","token":"58.1\/I\/17\/9\/58.1-1740","metadata":false},{"id":78213,"structure_id":13583,"section_number":"58.1-1741","catch_line":"Disposition of revenues","url":"\/58.1-1741\/","token":"58.1\/I\/17\/9\/58.1-1741","metadata":false}],"next_section":{"id":54551,"structure_id":13583,"section_number":"58.1-1735","catch_line":"Definitions","url":"\/58.1-1735\/","token":"58.1\/I\/17\/9\/58.1-1735","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1734\/","history_text":"

This law was first created in 2011. The record of its establishment is cataloged in chapters 405<\/a> and 639<\/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. It has been modified 1 time. 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. That modification is as follows: in 2020, chapter 1266<\/a>.<\/p>","references":[{"id":61304,"section_number":"58.1-3510","catch_line":"Definition of merchants' capital","order_by":null,"url":"\/58.1-3510\/"}],"refers_to":false,"permalink":{"id":252925,"object_type":"law","relational_id":65522,"identifier":"58.1-1734","token":"58.1\/I\/17\/9\/58.1-1734","url":"\/58.1-1734\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1734\/","token":"58.1\/I\/17\/9\/58.1-1734","dublin_core":{"Title":"Title","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1734","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

This article shall be known and may be cited as the “Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax Act.”<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTITLE (\u00a7 58.1-1734)\n\nThis article shall be known and may be cited as the “Virginia Motor\nVehicle Rental and Peer-to-Peer Vehicle Sharing Tax Act.”\n\nHISTORY: 2011, cc. 405, 639; 2020, c. 1266.","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}}