§ 58.1-1407. Retention of documents
Any person who sells a watercraft in this Commonwealth shall retain a copy of the invoice required by § 58.1-1403 for three years following such sale. Any person taxed as a dealer under § 58.1-1402 shall retain a copy of all invoices for lease, charter or other usage of watercraft for three years following such transaction. Each invoice shall give an accurate description of the watercraft sold, leased or used.
(Code 1950, § 58-685.48; 1981, c. 405; 1984, c. 675.)
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