{"data":{"id":"us-va/va.-code-58.1-1401.1","jurisdiction":"us-va","citation":"Va. Code § 58.1-1401.1","heading":"When motor deemed a watercraft","body":"Any motor used to power a watercraft as defined in § 58.1-1401 and sold separately from such watercraft shall be deemed a watercraft for purposes of this chapter.1994, c. 443.","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/58.1-1401.1/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"8e3f7aef5ac9d9483bc923ce29f7b5c5cb5ac6c98c1cd843627de49931d27c38","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1401","next":"us-va/va.-code-58.1-1402"},"notice":"GroundRules: Original legal text. Not legal advice."}