Virginia Aircraft Sales and Use Tax

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This is Chapter 15 of the Code of Virginia, titled “Virginia Aircraft Sales and Use Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “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