Section 10. Definitions

Section 20. Certificate of registration for rentors

Section 30. Application to the commissioner; form of application

Section 40. [Repealed]

Section 50. Out-of-state and occasional rentors

Section 60. Issuance of certificate of registration

Section 70. Change of business location

Section 80. Cessation of business

Section 90. Change in ownership of business location

Section 100. Change in business structure treated as change in ownership

Section 110. Change of name or change of partners not considered change in ownership

Section 120. Suspension and revocation of certificate of registration

Section 130. Cancellation of rentor's certificate of registration without a hearing

Section 140. Engaging in business as a rentor without a certificate of registration

Section 150. Registration and licensing of rental vehicles

Section 160. Transfer of a motor vehicle from rental status

Section 170. Use of a rental motor vehicle for other purposes

Section 180. Transfer of a motor vehicle to rental status

Section 190. Motor vehicle rental taxes and fees

Section 200. Collection by the rentor from his customer

Section 210. Transactions exempt from the rental tax and additional rental tax and rental fee

Section 220. Nonexempt transactions

Section 230. [Repealed]

Section 290. Recordkeeping, rental tax returns, and payment of rental taxes and fees

Section 300. Surety bond requirement

Section 310. Amount of the bond

Section 320. Form of the bond

Section 330. Other security in lieu of surety bond; assignment required with other security

Section 340. When new or additional bond or security required; cancellation of certificate of registration

Section 350. Waiver of requirement for surety bond or other security; release

Section 360. Release of surety and requirement of new bond; cancellation of certificate of registration

Section 370. Maintenance and preservation of rental records

Section 380. Filing returns for rental taxes and fees

Section 390. Computation of rental taxes

Section 400. Payment of rental taxes and fees

Section 410. Extension of time for filing return and paying rental taxes and fees

Section 420. Interest and penalties

Section 430. Waiver of penalties for good cause shown

Section 440. Penalties and interest paid as though part of the taxes and fees

Section 450. Final return upon sale or termination of rental business; obligation of successor to withhold part of purchase price

Section 460. Uncollected checks submitted for payment of taxes or fees

Section 470. Exemption from the 3.0% motor vehicle sales and use tax

Section 480. Occasional rentals

Section 490. No credit for prior taxes paid

Section 500. Termination of exemption

Section 510. Relationship of the rental tax to the 4-1/2% retail sales and use tax

Section 520. Obligation of a former rentor

Section 530. Obligations of a successor rentor

Section 540. Rental tax and fee refunds

Section 550. Implementation, enforcement and collection of the 2.0% rental fee

Appendix 9998. FORMS (24VAC20-100)