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  • 58.1: Taxation
  • I: Taxes Administered By The Department Of Taxation
  • 15: Virginia Aircraft Sales And Use Tax

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

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