79658658.1-1508Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationVirginia Aircraft Sales And Use TaxRetention of documents; examination by CommissionerCode 1950, § 58-685.36; 1974, c. 431; 1984, c. 675.http://law.lis.virginia.gov/vacode/58.1-1508/58.1-1503Basis of tax; estimate of tax; penalty for misrepresentation/58.1-1503//58.1-1508/58.1/I/15/58.1-1508

Any person who sells, leases or charters an aircraft in this Commonwealth shall retain a copy of the invoice and other financial data pertaining to the transaction required by § 58.1-1503 for three years following such transaction. Each invoice shall give an accurate description of the aircraft sold, leased or used.section

1