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
