Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2404
Time for payment of tax on sale or use of a motor vehicle
Official textlaw.lis.virginia.gov
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 by the Commissioner at the time the owner applies to the Department of Motor Vehicles for, and obtains, a certificate of title. No tax shall be levied or collected under this chapter upon the sale or use of a motor vehicle for which no certificate of title is required by this Commonwealth.
Source: view the official text
Nearby sections (25 sections)
- 58.1-2299.20 · Disposition of tax revenues
- 58.1-2299.3 · Collection of tax
- 58.1-2299.4 · Absorption of tax prohibited
- 58.1-2299.5 · Sale of business
- 58.1-2299.6 · Late filing or payment; civil penalty
- 58.1-2299.7 · False or fraudulent return; civil penalty
- 58.1-2299.8 · Payment of civil penalty; disposition; waiver
- 58.1-2299.9 · Prohibited acts; criminal penalties
- 58.1-2400 · Title
- 58.1-2401 · Definitions
- 58.1-2402.1 · Repealed
- 58.1-2403 · Exemptions
- 58.1-2404 · Time for payment of tax on sale or use of a motor vehicle
- 58.1-2405 · Basis of tax
- 58.1-2406 · Collection of tax; estimate of tax
- 58.1-2411 · Civil penalties upon failure to pay tax, etc
- 58.1-2418 · Local sales and use taxes prohibited
- 58.1-2419 · Tax on sale to be separately stated
- 58.1-2420 · Examination of dealer's records, etc
- 58.1-2421 · Rules and regulations
- 58.1-2422 · Forwarding of tax information to law-enforcement officials
- 58.1-2423 · Refunds generally
- 58.1-2423.1 · Expired
- 58.1-2424 · Credits against tax
- 58.1-2426 · Application to Commissioner for correction; appeal