Code of Virginia - Title 58.1 Taxation - Chapter 24 Virginia Motor Vehicle Sales And Use Tax

58.1-2400 Title
This chapter shall be known and may be cited as the "Virginia Motor Vehicle Sales and Use Tax Act." (Code 1950, § 58-685.10; 1966, c. ...

58.1-2401 Definitions
As used in this chapter, unless the context clearly shows otherwise, the term or phrase: "Commissioner" shall mean the Commissioner of the Department of Motor ...

58.1-2402 Levy
A. There is hereby levied, in addition to all other taxes and fees of every kind now imposed by law, a tax upon the sale ...

58.1-2402.1 (See Editor's note for effect of section) Local rental car transportation fee.
A. In addition to all other taxes, fees, and other charges imposed under law, the Hampton Roads Transportation Authority established pursuant to § 33.1-391.7 and ...

58.1-2403 Exemptions
No tax shall be imposed as provided in § 58.1-2402 or 58.1-2402.1 if the vehicle is: 1. Sold to, rented or used by the United ...

58.1-2404 Time for payment of tax on sale, use or rental of a motor vehicle
The tax on the sale or use of a motor vehicle shall be paid by the purchaser or user of such motor vehicle and collected ...

58.1-2405 Basis of tax
A. In the case of the sale or use of a motor vehicle upon which the pricing information is required by federal law to be ...

58.1-2406 Collection of tax; estimate of tax
In the event any person submits with his application for a certificate of title a sum insufficient to pay the sale or use tax as ...

58.1-2407 Rentors' certificate of registration; application; issuance
A. Every person desiring to engage in a rental business in the Commonwealth shall file an application for a certificate of registration with the Commissioner. ...

58.1-2408 Cessation of rental business; amended certificate
If the holder of a certificate ceases to conduct his business at the place designated in the certificate, the certificate shall automatically expire. The holder ...

58.1-2409 Revocation and suspension of certificate
Upon the failure of a rentor to comply with any provision of this chapter or rule or regulation of the Commissioner, the certificate of registration ...

58.1-2410 Failure to obtain certificate; penalties
Any person who engages in the rental business in this Commonwealth without obtaining a certificate of registration or after a certificate of registration has been ...

58.1-2411 Civil penalties upon failure to make return, pay tax, etc
When any person fails to make any return and pay the full amount of the tax required by this chapter, there shall be imposed, in ...

58.1-2412 Surety bond requirement
In addition to penalties for failure to make a timely return or pay taxes when due as provided in § 58.1-2411, the Commissioner may require ...

58.1-2413 Waiver of requirement for surety bond or other security; release
The Commissioner may, upon request from the rentor, waive the requirement for depositing surety bonds or other security after timely filing of returns and payment ...

58.1-2414 Release of surety and requirement of new bond thereupon; cancellation of certificate of registr...
Any surety on a bond filed by any rentor shall be released and discharged from any and all liability to the Commonwealth accruing on such ...

58.1-2415 Other security in lieu of surety bond
Any rentor may deposit with the Commissioner, in lieu of a surety bond, negotiable bonds which are direct obligations of the United States government or ...

58.1-2416 Assignment to Commissioner required with other security
Any rentor who shall so deposit with the Commissioner bonds of the United States government or of the Commonwealth of Virginia, or a certificate of ...

58.1-2417 When new or additional bond or security required; cancellation of certificate of registratio...
In the event that liability upon the bonds, certificates of deposit or surety bonds filed by a rentor with the Commissioner shall be discharged or ...

58.1-2418 Local sales and use taxes prohibited
No city, town or county shall impose or continue to impose any local sales or use tax on motor vehicles. (Code 1950, § 58-685.25; 1966, ...

58.1-2419 Tax on sale or rental price to be separately stated
In every transaction subject to the provisions of this chapter, the tax imposed by this chapter shall be separately stated from the sale or rental ...

58.1-2420 Examination of dealer's records, etc
The Commissioner or any agent authorized by him may examine during the usual business hours all records, books, papers or other documents of any dealer ...

58.1-2421 Rules and regulations
The Commissioner shall have the power to make and publish reasonable rules and regulations consistent with this chapter, other applicable laws, and the Constitutions of ...

58.1-2422 Forwarding of tax information to law-enforcement officials
The Commissioner may, in his discretion, upon request duly received from the official charged with the duty of enforcement of motor vehicle tax laws of ...

58.1-2423 Refunds generally; to foreign nationals
In the event it shall appear to the satisfaction of the Commissioner that any tax imposed by this chapter has been erroneously or illegally collected ...

58.1-2423.1 Description unavailable
Expired. ...

58.1-2424 Credits against tax
A. Credit shall be granted for the amount of tax paid to another state on a motor vehicle purchased in another state at the time ...

58.1-2425 Disposition of revenues
A. Except as provided in § 58.1-2402.1 funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. Except as otherwise provided ...

58.1-2426 Appeal
Any person against whom an order or decision of the Commissioner has been adversely rendered relating to the tax imposed by this chapter may, within ...