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&#8217; 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
