Chapter 14 Virginia Watercraft Sales and Use Tax

This chapter is comprised of the following sections:
  • §58.1-1400 Title
  • §58.1-1401 Definitions
  • §58.1-1401.1 When motor deemed a watercraft
  • §58.1-1402 Tax levied
  • §58.1-1403 Basis of tax; estimate of tax; penalty for misrepresentation
  • §58.1-1404 Exemptions
  • §58.1-1405 Time for payment of tax
  • §58.1-1406 Dealers’ certificates of registration
  • §58.1-1407 Retention of documents
  • §58.1-1408 Civil penalties and interest
  • §58.1-1409 Credit against tax
  • §58.1-1410 Disposition of funds