Chapter 14 - Virginia Watercraft Sales and Use Tax
- Section 58.1-1400 - Title
- Section 58.1-1401 - Definitions
- Section 58.1-1401.1 - When motor deemed a watercraft
- Section 58.1-1402 - Tax levied
- Section 58.1-1403 - Basis of tax; estimate of tax; penalty for misrepresentation
- Section 58.1-1404 - Exemptions
- Section 58.1-1405 - Time for payment of tax
- Section 58.1-1406 - Dealers' certificates of registration
- Section 58.1-1407 - Retention of documents
- Section 58.1-1408 - Civil penalties and interest
- Section 58.1-1409 - Credit against tax
- Section 58.1-1410 - Disposition of funds