                                 CODE OF VIRGINIA

TIME FOR PAYMENT OF TAX (§ 58.1-1405)

A. Except as provided in paragraph B of this section, the tax levied pursuant to
this chapter shall be paid by the purchaser or user of such watercraft and
collected by the Tax Commissioner at the time the owner is required to apply to
the Department of Wildlife Resources for a title. Except as otherwise provided
in &#xA7; 58.1-1404, no title shall be issued unless the applicant for title
shows to the satisfaction of the Department of Wildlife Resources that such tax
has been paid.

B. The tax on the gross receipts from the lease or charter of watercraft shall
be paid by the registered dealer collecting such receipts to the Commissioner on
or before the twentieth day of each month following the month in which such
receipts were collected.

HISTORY: Code 1950, §§ 58-685.44, 58-685.46; 1981, c. 405; 1984, c. 675; 1997,
c. 877; 2020, c. 958.