{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3902.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3902.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3902.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3902.html"}],"law_id":54104,"edition_id":1,"section_id":54104,"structure_id":13044,"section_number":"58.1-3902","catch_line":"Certain operators of marinas or boat storage places to file lists of owners of boats","history":"Code 1950, \u00a7 58-863.1; 1968, c. 258; 1984, c. 675; 1999, c. 358; 2013, c. 804.","full_text":"Every person or state or local agency operating in the Commonwealth a marina or boat storage place which accommodates more than four boats shall, on or before February 1 of each year, upon the request of the commissioner of the revenue of the county or city in which such marina or boat storage place is located, file with such commissioner of the revenue a list giving the name and address of the owner and operator, if such is available, and the name and number of each boat physically located and normally kept at his marina or boat storage place as of the preceding January 1. The list shall be divided into the following three categories: (i) watercraft which are eighteen feet and over; (ii) watercraft which are under eighteen feet and motorized; and (iii) watercraft which are under eighteen feet and nonmotorized. Violators of this section are guilty of a Class 4 misdemeanor.","order_by":null,"text":{"0":{"id":198576,"text":"Every person or state or local agency operating in the Commonwealth a marina or boat storage place which accommodates more than four boats shall, on or before February 1 of each year, upon the request of the commissioner of the revenue of the county or city in which such marina or boat storage place is located, file with such commissioner of the revenue a list giving the name and address of the owner and operator, if such is available, and the name and number of each boat physically located and normally kept at his marina or boat storage place as of the preceding January 1. The list shall be divided into the following three categories: (i) watercraft which are eighteen feet and over; (ii) watercraft which are under eighteen feet and motorized; and (iii) watercraft which are under eighteen feet and nonmotorized. Violators of this section are guilty of a Class 4 misdemeanor.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13044,"edition_id":1,"name":"Enforcement by the Commissioner of Revenue","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258659,"object_type":"structure","relational_id":13044,"identifier":"1","token":"58.1\/III\/39\/1","url":"\/58.1\/III\/39\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13043,"edition_id":1,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258657,"object_type":"structure","relational_id":13043,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":75560,"structure_id":13044,"section_number":"58.1-3900","catch_line":"Filing of returns","url":"\/58.1-3900\/","token":"58.1\/III\/39\/1\/58.1-3900","metadata":false},{"id":74330,"structure_id":13044,"section_number":"58.1-3901","catch_line":"Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants","url":"\/58.1-3901\/","token":"58.1\/III\/39\/1\/58.1-3901","metadata":false},{"id":54104,"structure_id":13044,"section_number":"58.1-3902","catch_line":"Certain operators of marinas or boat storage places to file lists of owners of boats","url":"\/58.1-3902\/","token":"58.1\/III\/39\/1\/58.1-3902","metadata":false},{"id":75357,"structure_id":13044,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","url":"\/58.1-3903\/","token":"58.1\/III\/39\/1\/58.1-3903","metadata":false},{"id":72668,"structure_id":13044,"section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","url":"\/58.1-3903.1\/","token":"58.1\/III\/39\/1\/58.1-3903.1","metadata":false},{"id":77744,"structure_id":13044,"section_number":"58.1-3904","catch_line":"Omitted lands","url":"\/58.1-3904\/","token":"58.1\/III\/39\/1\/58.1-3904","metadata":false},{"id":59998,"structure_id":13044,"section_number":"58.1-3905","catch_line":"Forms for assessment of omitted taxes","url":"\/58.1-3905\/","token":"58.1\/III\/39\/1\/58.1-3905","metadata":false},{"id":69337,"structure_id":13044,"section_number":"58.1-3906","catch_line":"Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes","url":"\/58.1-3906\/","token":"58.1\/III\/39\/1\/58.1-3906","metadata":false},{"id":84531,"structure_id":13044,"section_number":"58.1-3907","catch_line":"Willful failure to collect and account for tax; penalty","url":"\/58.1-3907\/","token":"58.1\/III\/39\/1\/58.1-3907","metadata":false},{"id":72021,"structure_id":13044,"section_number":"58.1-3908","catch_line":"Reserved","url":"\/58.1-3908\/","token":"58.1\/III\/39\/1\/58.1-3908","metadata":false}],"previous_section":{"id":74330,"structure_id":13044,"section_number":"58.1-3901","catch_line":"Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants","url":"\/58.1-3901\/","token":"58.1\/III\/39\/1\/58.1-3901","metadata":false},"next_section":{"id":75357,"structure_id":13044,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","url":"\/58.1-3903\/","token":"58.1\/III\/39\/1\/58.1-3903","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3902\/","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 1968, chapter 258; in 1984, chapter 675; in 1999, chapter 358<\/a>; in 2013, chapter 804<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":258669,"object_type":"law","relational_id":54104,"identifier":"58.1-3902","token":"58.1\/III\/39\/1\/58.1-3902","url":"\/58.1-3902\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3902\/","token":"58.1\/III\/39\/1\/58.1-3902","dublin_core":{"Title":"Certain operators of marinas or boat storage places to file lists of owners of boats","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3902","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every person or state or local agency operating in the Commonwealth a marina or boat storage place which accommodates more than four boats shall, on or before February 1 of each year, upon the request of the commissioner of the revenue of the county or city in which such marina or boat storage place is located, file with such commissioner of the revenue a list giving the name and address of the owner and operator, if such is available, and the name and number of each boat physically located and normally kept at his marina or boat storage place as of the preceding January 1. The list shall be divided into the following three categories: (i) watercraft which are eighteen feet and over; (ii) watercraft which are under eighteen feet and motorized; and (iii) watercraft which are under eighteen feet and nonmotorized. Violators of this section are guilty of a Class 4 misdemeanor<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTAIN OPERATORS OF MARINAS OR BOAT STORAGE PLACES TO FILE LISTS OF OWNERS OF\nBOATS (\u00a7 58.1-3902)\n\nEvery person or state or local agency operating in the Commonwealth a marina or\nboat storage place which accommodates more than four boats shall, on or before\nFebruary 1 of each year, upon the request of the commissioner of the revenue of\nthe county or city in which such marina or boat storage place is located, file\nwith such commissioner of the revenue a list giving the name and address of the\nowner and operator, if such is available, and the name and number of each boat\nphysically located and normally kept at his marina or boat storage place as of\nthe preceding January 1. The list shall be divided into the following three\ncategories: (i) watercraft which are eighteen feet and over; (ii) watercraft\nwhich are under eighteen feet and motorized; and (iii) watercraft which are\nunder eighteen feet and nonmotorized. Violators of this section are guilty of a\nClass 4 misdemeanor.\n\nHISTORY: Code 1950, \u00a7 58-863.1; 1968, c. 258; 1984, c. 675; 1999, c. 358; 2013,\nc. 804.","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}}