Chapter

Virginia Aircraft Sales and Use Tax

Va. Code Ann. § 58.1-1500— Title
Va. Code Ann. § 58.1-1501— Definitions
Va. Code Ann. § 58.1-1502— Tax levied
Va. Code Ann. § 58.1-1503— Basis of tax; estimate of tax; penalty for misrepresentation
Va. Code Ann. § 58.1-1504— Credit against tax
Va. Code Ann. § 58.1-1505— Exemptions
Va. Code Ann. § 58.1-1506— Time for payment of tax
Va. Code Ann. § 58.1-1507— Election by commercial dealer; revocation; eligibility
Va. Code Ann. § 58.1-1508— Retention of documents; examination by Commissioner
Va. Code Ann. § 58.1-1509— Disposition of funds
Va. Code Ann. § 58.1-1510— Civil penalties