Virginia Aircraft Sales And Use Tax
This is Chapter 15 of the Code of Virginia, titled “Virginia Aircraft Sales And Use Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It’s comprised of the following 11 sections.
- § 58.1-1500
- Title
- § 58.1-1501
- Definitions
- § 58.1-1502
- Tax levied
- § 58.1-1503
- Basis of tax; estimate of tax; penalty for misrepresentation
- § 58.1-1504
- Credit against tax
- § 58.1-1505
- Exemptions
- § 58.1-1506
- Time for payment of tax
- § 58.1-1507
- Election by commercial dealer; revocation; eligibility
- § 58.1-1508
- Retention of documents; examination by Commissioner
- § 58.1-1509
- Disposition of funds
- § 58.1-1510
- Civil penalties