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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>65522</law_id><section_number>58.1-1734</section_number><catch_line>Title</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3510</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="17">Miscellaneous Taxes</unit><unit label="article" level="4" order_by="1" identifier="9">Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax</unit></structure><text>
						<section><p>This article shall be known and may be cited as the &#x201C;Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax Act.&#x201D;</p></section></text><history>2011, cc. 405, 639; 2020, c. 1266.</history><metadata></metadata></law>
