SESSION history | hilite | pdf | print version 18107236DVIRGINIA SENATEACTS BILLOF NO.ASSEMBLY -- CHAPTER An Act to amend and reenact §§ 58.1-602, as it is currently effective and as it may become effective, 58.1-2401, 58.1-2402, as it is currently effective and as it may become effective, 58.1-2403, and 58.1-2425, as it is currently effective and as it may become effective, of the Code of Virginia, relating to taxation of all-terrain vehicles, mopeds, and off-road motorcycles.

249[S AMENDMENT249] INApproved THE  NATUREBe OFit Aenacted SUBSTITUTE (Proposed by the HouseGeneral CommitteeAssembly on Finance on February 19, 2018) (Patron Prior to Substitute--Senator Dance) A BILL to amend and reenact §§ 58.1-602, as it is currently effective and as it may become effective, 58.1-2401, 58.1-2402, as it is currently effective and as it may become effective, 58.1-2403, and 58.1-2425, as it is currently effective and as it may become effective, of theVirginia: Code of Virginia, relating to taxation of all-terrain vehicles, mopeds, and off-road motorcycles.

Be it enacted by the General Assembly of Virginia:

§ 5401 et seq.).

Effective January 1, 1997, any amount designated as a "processing fee" and any amount charged by a dealer for processing a transaction, which is required to be included on a buyer's order pursuant to subdivision A 10 of § 46.2-1530, shall be subject to the tax.