58.1-2404 - Time for payment of tax on sale, use or rental of a motor vehicle. - Virginia Statutes

§ 58.1-2404. Time for payment of tax on sale, use or rental of a motorvehicle.

The tax on the sale or use of a motor vehicle shall be paid by the purchaseror user of such motor vehicle and collected by the Commissioner at the timethe owner applies to the Division of Motor Vehicles for, and obtains, acertificate of title. The tax on the renting of a motor vehicle shall be paidby the person renting such motor vehicle, collected by the rentor of suchmotor vehicle, and remitted to the Commissioner on or before the twentiethday of the month following the month in which the gross proceeds from suchrental were due. No tax shall be levied or collected under this chapter uponthe sale or use of a motor vehicle for which no certificate of title isrequired by this Commonwealth. The tax on rental transactions in theCommonwealth shall apply regardless of the state for which a certificate oftitle is required.

(Code 1950, § 58-685.14; 1966, c. 587; 1974, c. 477; 1984, c. 675.)