Code of Virginia - Title 58.1 Taxation - Section 58.1-3902 Certain operators of marinas or boat storage places to file lists of owners of boats

§ 58.1-3902. Certain operators of marinas or boat storage places to file lists of owners of boats

Every person operating in this Commonwealth a marina or boat storage place which accommodates more than four boats shall, on or before February 1 of each year, upon the request of the commissioner of the revenue of the county or city in which such marina or boat storage place is located, file with such commissioner of the revenue a list giving the name and address of the owner and operator, if such is available, and the name and number of each boat physically located and normally kept at his marina or boat storage place as of the preceding January 1. The list shall be divided into the following three categories: (i) watercraft which are eighteen feet and over; (ii) watercraft which are under eighteen feet and motorized; and (iii) watercraft which are under eighteen feet and nonmotorized. Violators of this section shall be guilty of a Class 4 misdemeanor.

(Code 1950, § 58-863.1; 1968, c. 258; 1984, c. 675; 1999, c. 358.)

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Last modified: April 3, 2009