{"law_id":"768632","section_number":"58.1-1506","catch_line":"Time for payment of tax","history":"Code 1950, \u00a7\u00a7 58-685.30, 58-685.32; 1974, c. 431; 1975, c. 424; 1977, c. 396; 1980, c. 109; 1984, cc. 370, 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-1506\/","refers_to":false,"url":"\/58.1-1506\/","token":"58.1\/I\/15\/58.1-1506","structure":{"1":{"id":"2134","name":"Virginia Aircraft Sales And Use Tax","identifier":"15","label":"chapter","url":"\/58.1\/I\/15\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"768632","structure_id":"2134","full_text":"A Except as provided in subsection B, the tax on the sale or use of an aircraft required to be licensed by this Commonwealth shall be paid by the purchaser or user of such aircraft and collected by the Commissioner prior to the time the owner applies to the Department of Aviation for, and obtains, a license therefor.\r\rB The tax on the gross receipts from each aircraft licensed for commercial use shall be paid by the dealer to the Commissioner on or before the twentieth day of each month.\r\r","text":{"0":{"id":"2477432","text":"Except as provided in subsection B, the tax on the sale or use of an aircraft required to be licensed by this Commonwealth shall be paid by the purchaser or user of such aircraft and collected by the Commissioner prior to the time the owner applies to the Department of Aviation for, and obtains, a license therefor.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1},"1":{"id":"2477433","text":"The tax on the gross receipts from each aircraft licensed for commercial use shall be paid by the dealer to the Commissioner on or before the twentieth day of each month.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1}},"ancestry":{"1":{"id":"2134","name":"Virginia Aircraft Sales And Use Tax","identifier":"15","label":"chapter","url":"\/58.1\/I\/15\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"767941","structure_id":"2134","section_number":"58.1-1500","catch_line":"Title","url":"\/58.1-1500\/","token":"58.1\/I\/15\/58.1-1500"},"1":{"id":"775515","structure_id":"2134","section_number":"58.1-1501","catch_line":"Definitions","url":"\/58.1-1501\/","token":"58.1\/I\/15\/58.1-1501"},"2":{"id":"793814","structure_id":"2134","section_number":"58.1-1502","catch_line":"Tax levied","url":"\/58.1-1502\/","token":"58.1\/I\/15\/58.1-1502"},"3":{"id":"773978","structure_id":"2134","section_number":"58.1-1503","catch_line":"Basis of tax; estimate of tax; penalty for misrepresentation","url":"\/58.1-1503\/","token":"58.1\/I\/15\/58.1-1503"},"4":{"id":"788213","structure_id":"2134","section_number":"58.1-1504","catch_line":"Credit against tax","url":"\/58.1-1504\/","token":"58.1\/I\/15\/58.1-1504"},"5":{"id":"771760","structure_id":"2134","section_number":"58.1-1505","catch_line":"Exemptions","url":"\/58.1-1505\/","token":"58.1\/I\/15\/58.1-1505"},"6":{"id":"768632","structure_id":"2134","section_number":"58.1-1506","catch_line":"Time for payment of tax","url":"\/58.1-1506\/","token":"58.1\/I\/15\/58.1-1506"},"7":{"id":"775895","structure_id":"2134","section_number":"58.1-1507","catch_line":"Election by commercial dealer; revocation; eligibility","url":"\/58.1-1507\/","token":"58.1\/I\/15\/58.1-1507"},"8":{"id":"796586","structure_id":"2134","section_number":"58.1-1508","catch_line":"Retention of documents; examination by Commissioner","url":"\/58.1-1508\/","token":"58.1\/I\/15\/58.1-1508"},"9":{"id":"781410","structure_id":"2134","section_number":"58.1-1509","catch_line":"Disposition of funds","url":"\/58.1-1509\/","token":"58.1\/I\/15\/58.1-1509"},"10":{"id":"787996","structure_id":"2134","section_number":"58.1-1510","catch_line":"Civil penalties","url":"\/58.1-1510\/","token":"58.1\/I\/15\/58.1-1510"}},"previous_section":{"id":"771760","structure_id":"2134","section_number":"58.1-1505","catch_line":"Exemptions","url":"\/58.1-1505\/","token":"58.1\/I\/15\/58.1-1505"},"next_section":{"id":"775895","structure_id":"2134","section_number":"58.1-1507","catch_line":"Election by commercial dealer; revocation; eligibility","url":"\/58.1-1507\/","token":"58.1\/I\/15\/58.1-1507"},"references":false,"formats":{"txt":"\/58.1-1506.txt","json":"\/58.1-1506.json","xml":"\/58.1-1506.xml"},"dublin_core":{"Title":"Time for payment of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1506","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nTIME FOR PAYMENT OF TAX (\u00a7 58.1-1506)\n\nA. Except as provided in subsection B, the tax on the sale or use of an aircraft\nrequired to be licensed by this Commonwealth shall be paid by the purchaser or\nuser of such aircraft and collected by the Commissioner prior to the time the\nowner applies to the Department of Aviation for, and obtains, a license\ntherefor.\n\nB. The tax on the gross receipts from each aircraft licensed for commercial use\nshall be paid by the dealer to the Commissioner on or before the twentieth day\nof each month.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-685.30, 58-685.32; 1974, c. 431; 1975, c. 424; 1977,\nc. 396; 1980, c. 109; 1984, cc. 370, 675."}