§ 58.1-1405. Time for payment of tax
A. Except as provided in paragraph B of this section, the tax levied pursuant to this chapter shall be paid by the purchaser or user of such watercraft and collected by the Tax Commissioner at the time the owner is required to apply to the Department of Game and Inland Fisheries for a title. Except as otherwise provided in § 58.1-1404, no title shall be issued unless the applicant for title shows to the satisfaction of the Department of Game and Inland Fisheries that such tax has been paid.
B. The tax on the gross receipts from the lease or charter of watercraft shall be paid by the registered dealer collecting such receipts to the Commissioner on or before the twentieth day of each month following the month in which such receipts were collected.
(Code 1950, §§ 58-685.44, 58-685.46; 1981, c. 405; 1984, c. 675; 1997, c. 877.)
Sections: Previous 58.1-1400 58.1-1401 58.1-1401.1 58.1-1402 58.1-1403 58.1-1404 58.1-1405 58.1-1406 58.1-1407 58.1-1408 58.1-1409 58.1-1410 NextLast modified: April 16, 2009