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§58.1-2402.1 Repealed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§58.1-2407 Repealed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§58.1-2412 Repealed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&#8217;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
