Chapter 15 Virginia Aircraft Sales and Use Tax

This chapter is comprised of the following 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