Virginia — Title 58.1 · Chapter 14

• § 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' 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