Chapter 24 Virginia Motor Vehicle Sales and Use Tax
This chapter is comprised of the following sections:
- §58.1-2400 Title
- §58.1-2401 Definitions
- §58.1-2402 (Contingent effective date) Levy
- §58.1-2402.1 Repealed
- §58.1-2403 Exemptions
- §58.1-2404 Time for payment of tax on sale or use of a motor vehicle
- §58.1-2405 Basis of tax
- §58.1-2406 Collection of tax; estimate of tax
- §58.1-2407 Repealed
- §58.1-2411 Civil penalties upon failure to pay tax, etc
- §58.1-2412 Repealed
- §58.1-2418 Local sales and use taxes prohibited
- §58.1-2419 Tax on sale to be separately stated
- §58.1-2420 Examination of dealer’s records, etc
- §58.1-2421 Rules and regulations
- §58.1-2422 Forwarding of tax information to law-enforcement officials
- §58.1-2423 Refunds generally
- §58.1-2423.1 Expired
- §58.1-2424 Credits against tax
- §58.1-2425 (Contingent effective date — see Acts 2013, c. 766) Disposition of revenues
- §58.1-2426 Application to Commissioner for correction; appeal