                                 CODE OF VIRGINIA

CREDITS AGAINST TAX (§ 58.1-2424)

Credit shall be granted for the amount of tax paid to another state on a motor
vehicle purchased in another state at the time such vehicle is first registered
in the Commonwealth, provided the purchaser provides proof of payment of such
tax. However, no credit shall be granted for any tax paid to another state if
that state exempts from the tax vehicles sold to residents of a state which does
not give credit for the tax. Credit for taxes collected under the Virginia
retail sales and use tax (§ 58.1-600 et seq.) shall be allowed against the tax
levied for specially constructed or reconstructed vehicles and other motor
vehicles subject to such tax.

HISTORY: Code 1950, § 58-685.20; 1966, c. 587; 1974, c. 477; 1976, c. 610;
1981, c. 145; 1984, c. 675; 1990, c. 163; 2011, cc. 405, 639.