{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2424.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2424.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2424.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2424.html"}],"law_id":82020,"edition_id":1,"section_id":82020,"structure_id":14423,"section_number":"58.1-2424","catch_line":"Credits against tax","history":"Code 1950, \u00a7 58-685.20; 1966, c. 587; 1974, c. 477; 1976, c. 610; 1981, c. 145; 1984, c. 675; 1990, c. 163; 2011, cc. 405, 639.","full_text":"Credit shall be granted for the amount of tax paid to another state on a motor vehicle purchased in another state at the time such vehicle is first registered in the Commonwealth, provided the purchaser provides proof of payment of such tax. However, no credit shall be granted for any tax paid to another state if that state exempts from the tax vehicles sold to residents of a state which does not give credit for the tax. Credit for taxes collected under the Virginia retail sales and use tax (\u00a7 58.1-600 et seq.) shall be allowed against the tax levied for specially constructed or reconstructed vehicles and other motor vehicles subject to such tax.","order_by":null,"text":{"0":{"id":293917,"text":"Credit shall be granted for the amount of tax paid to another state on a motor vehicle purchased in another state at the time such vehicle is first registered in the Commonwealth, provided the purchaser provides proof of payment of such tax. However, no credit shall be granted for any tax paid to another state if that state exempts from the tax vehicles sold to residents of a state which does not give credit for the tax. Credit for taxes collected under the Virginia retail sales and use tax (\u00a7 58.1-600 et seq.) shall be allowed against the tax levied for specially constructed or reconstructed vehicles and other motor vehicles subject to such tax.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14423,"edition_id":1,"name":"Virginia Motor Vehicle Sales and Use Tax","identifier":"24","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:48:06","date_modified":"2026-06-26 03:48:06","permalink":{"id":255857,"object_type":"structure","relational_id":14423,"identifier":"24","token":"58.1\/II\/24","url":"\/58.1\/II\/24\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":75504,"structure_id":14423,"section_number":"58.1-2400","catch_line":"Title","url":"\/58.1-2400\/","token":"58.1\/II\/24\/58.1-2400","metadata":false},{"id":66072,"structure_id":14423,"section_number":"58.1-2401","catch_line":"Definitions","url":"\/58.1-2401\/","token":"58.1\/II\/24\/58.1-2401","metadata":false},{"id":84100,"structure_id":14423,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","url":"\/58.1-2402\/","token":"58.1\/II\/24\/58.1-2402","metadata":false},{"id":61361,"structure_id":14423,"section_number":"58.1-2402.1","catch_line":"Repealed","url":"\/58.1-2402.1\/","token":"58.1\/II\/24\/58.1-2402.1","metadata":false},{"id":70726,"structure_id":14423,"section_number":"58.1-2403","catch_line":"Exemptions","url":"\/58.1-2403\/","token":"58.1\/II\/24\/58.1-2403","metadata":false},{"id":66122,"structure_id":14423,"section_number":"58.1-2404","catch_line":"Time for payment of tax on sale or use of a motor vehicle","url":"\/58.1-2404\/","token":"58.1\/II\/24\/58.1-2404","metadata":false},{"id":66929,"structure_id":14423,"section_number":"58.1-2405","catch_line":"Basis of tax","url":"\/58.1-2405\/","token":"58.1\/II\/24\/58.1-2405","metadata":false},{"id":72774,"structure_id":14423,"section_number":"58.1-2406","catch_line":"Collection of tax; estimate of tax","url":"\/58.1-2406\/","token":"58.1\/II\/24\/58.1-2406","metadata":false},{"id":81618,"structure_id":14423,"section_number":"58.1-2407","catch_line":"Repealed","url":"\/58.1-2407\/","token":"58.1\/II\/24\/58.1-2407","metadata":false},{"id":64523,"structure_id":14423,"section_number":"58.1-2411","catch_line":"Civil penalties upon failure to pay tax, etc","url":"\/58.1-2411\/","token":"58.1\/II\/24\/58.1-2411","metadata":false},{"id":81569,"structure_id":14423,"section_number":"58.1-2412","catch_line":"Repealed","url":"\/58.1-2412\/","token":"58.1\/II\/24\/58.1-2412","metadata":false},{"id":64644,"structure_id":14423,"section_number":"58.1-2418","catch_line":"Local sales and use taxes prohibited","url":"\/58.1-2418\/","token":"58.1\/II\/24\/58.1-2418","metadata":false},{"id":69189,"structure_id":14423,"section_number":"58.1-2419","catch_line":"Tax on sale to be separately stated","url":"\/58.1-2419\/","token":"58.1\/II\/24\/58.1-2419","metadata":false},{"id":80092,"structure_id":14423,"section_number":"58.1-2420","catch_line":"Examination of dealer's records, etc","url":"\/58.1-2420\/","token":"58.1\/II\/24\/58.1-2420","metadata":false},{"id":84448,"structure_id":14423,"section_number":"58.1-2421","catch_line":"Rules and regulations","url":"\/58.1-2421\/","token":"58.1\/II\/24\/58.1-2421","metadata":false},{"id":55780,"structure_id":14423,"section_number":"58.1-2422","catch_line":"Forwarding of tax information to law-enforcement officials","url":"\/58.1-2422\/","token":"58.1\/II\/24\/58.1-2422","metadata":false},{"id":74360,"structure_id":14423,"section_number":"58.1-2423","catch_line":"Refunds generally","url":"\/58.1-2423\/","token":"58.1\/II\/24\/58.1-2423","metadata":false},{"id":69936,"structure_id":14423,"section_number":"58.1-2423.1","catch_line":"Expired","url":"\/58.1-2423.1\/","token":"58.1\/II\/24\/58.1-2423.1","metadata":false},{"id":82020,"structure_id":14423,"section_number":"58.1-2424","catch_line":"Credits against tax","url":"\/58.1-2424\/","token":"58.1\/II\/24\/58.1-2424","metadata":false},{"id":81980,"structure_id":14423,"section_number":"58.1-2425","catch_line":"(Contingent effective date \u2014 see Acts 2013, c. 766) Disposition of revenues","url":"\/58.1-2425\/","token":"58.1\/II\/24\/58.1-2425","metadata":false},{"id":65527,"structure_id":14423,"section_number":"58.1-2426","catch_line":"Application to Commissioner for correction; appeal","url":"\/58.1-2426\/","token":"58.1\/II\/24\/58.1-2426","metadata":false}],"previous_section":{"id":69936,"structure_id":14423,"section_number":"58.1-2423.1","catch_line":"Expired","url":"\/58.1-2423.1\/","token":"58.1\/II\/24\/58.1-2423.1","metadata":false},"next_section":{"id":81980,"structure_id":14423,"section_number":"58.1-2425","catch_line":"(Contingent effective date \u2014 see Acts 2013, c. 766) Disposition of revenues","url":"\/58.1-2425\/","token":"58.1\/II\/24\/58.1-2425","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2424\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1966, chapter 587; in 1974, chapter 477; in 1976, chapter 610; in 1981, chapter 145; in 1984, chapter 675; in 1990, chapter 163; in 2011, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0405\">405<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0639\">639<\/a>.<\/p>","references":false,"refers_to":[{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"}],"permalink":{"id":255931,"object_type":"law","relational_id":82020,"identifier":"58.1-2424","token":"58.1\/II\/24\/58.1-2424","url":"\/58.1-2424\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2424\/","token":"58.1\/II\/24\/58.1-2424","dublin_core":{"Title":"Credits against tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2424","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Credit shall be granted for the amount of tax paid to another state on a <span class=\"dictionary\">motor vehicle<\/span> purchased in another state at the time such vehicle is first registered in the Commonwealth, provided the purchaser provides proof of payment of such tax. However, no credit shall be granted for any tax paid to another state if that state exempts from the tax vehicles sold to <span class=\"dictionary\">residents<\/span> of a state which does not give credit for the tax. Credit for taxes collected under the Virginia retail <span class=\"dictionary\">sales<\/span> and use tax (\u00a7&nbsp;<a class=\"law\" title=\"Short title\" href=\"\/58.1-600\/\">58.1-600<\/a> et seq.) shall be allowed against the tax levied for specially constructed or reconstructed vehicles and other <span class=\"dictionary\">motor vehicles<\/span> subject to such tax.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCREDITS AGAINST TAX (\u00a7 58.1-2424)\n\nCredit shall be granted for the amount of tax paid to another state on a motor\nvehicle purchased in another state at the time such vehicle is first registered\nin the Commonwealth, provided the purchaser provides proof of payment of such\ntax. However, no credit shall be granted for any tax paid to another state if\nthat state exempts from the tax vehicles sold to residents of a state which does\nnot give credit for the tax. Credit for taxes collected under the Virginia\nretail sales and use tax (\u00a7 58.1-600 et seq.) shall be allowed against the tax\nlevied for specially constructed or reconstructed vehicles and other motor\nvehicles subject to such tax.\n\nHISTORY: Code 1950, \u00a7 58-685.20; 1966, c. 587; 1974, c. 477; 1976, c. 610;\n1981, c. 145; 1984, c. 675; 1990, c. 163; 2011, cc. 405, 639.","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}}