Virginia § 58.1-3902 Certain operators of marinas or boat storage places to file lists of owners of boats

Virginia Statutes

§ 58.1-3902 — Certain operators of marinas or boat storage places to file lists of owners of boats

Virginia § 58.1-3902

JurisdictionVirginia

Title 58.1TAXATION

Subtitle IIILOCAL TAXES

Ch. 39ENFORCEMENT, COLLECTION, REFUNDS, REMEDIES AND REVIEW OF LOCAL TAXES

Art. 1ENFORCEMENT BY THE COMMISSIONER OF REVENUE

This text of Virginia § 58.1-3902 (Certain operators of marinas or boat storage places to file lists of owners of boats) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-3902 (2026).

Text

Every person or state or local agency operating in the Commonwealth a marina or boat storage place which accommodates more than four boats shall, on or before February 1 of each year, upon the request of the commissioner of the revenue of the county or city in which such marina or boat storage place is located, file with such commissioner of the revenue a list giving the name and address of the owner and operator, if such is available, and the name and number of each boat physically located and normally kept at his marina or boat storage place as of the preceding January 1. The list shall be divided into the following three categories:

(i)watercraft which are eighteen feet and over;

(ii)watercraft which are under eighteen feet and motorized; and (iii) watercraft which are under eighteen

Free access — add to your briefcase to read the full text and ask questions with AI

Every person or state or local agency operating in the Commonwealth a marina or boat storage place which accommodates more than four boats shall, on or before February 1 of each year, upon the request of the commissioner of the revenue of the county or city in which such marina or boat storage place is located, file with such commissioner of the revenue a list giving the name and address of the owner and operator, if such is available, and the name and number of each boat physically located and normally kept at his marina or boat storage place as of the preceding January 1. The list shall be divided into the following three categories: (i) watercraft which are eighteen feet and over; (ii) watercraft which are under eighteen feet and motorized; and (iii) watercraft which are under eighteen feet and nonmotorized. Violators of this section are guilty of a Class 4 misdemeanor.