                                 CODE OF VIRGINIA

TIME FOR PAYMENT OF TAX (§ 58.1-1506)

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.

B. 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.

HISTORY: Code 1950, §§ 58-685.30, 58-685.32; 1974, c. 431; 1975, c. 424; 1977,
c. 396; 1980, c. 109; 1984, cc. 370, 675.