{"data":{"id":"us-va/va.-code-58.1-1400","jurisdiction":"us-va","citation":"Va. Code § 58.1-1400","heading":"Title","body":"This chapter shall be known and may be cited as the \"Virginia Watercraft Sales and Use Tax Act.\"Code 1950, § 58-685.39; 1981, c. 405; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 14. VIRGINIA WATERCRAFT SALES AND USE TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1400/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"39a7827ebe4ab57f13fb20c44c42c1bc49e4c42bc87292e7a7cd1ade160e96c9","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1217","next":"us-va/va.-code-58.1-1401"},"notice":"GroundRules: Original legal text. Not legal advice."}