§ 4-17.3-2. Current license plates; defined and determinations.  


Latest version.
  • For the purposes of this Article, the term "current license plates" means current Virginia motor vehicle license plates as may be required to be displayed by Title 46.2 of the Virginia Code.

    For the purposes of this Article, the Fairfax County Department of Tax Administration ("DTA") may rely on a vehicle's taxable situs for local personal property taxation in making a determination of applicability of the license tax authorized by this Article. (18-09-4.)