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.
Code 1950, § 58-685.36; 1974, c. 431; 1984, c. 675.
Structure Code of Virginia
Chapter 15 - Virginia Aircraft Sales and Use Tax
§ 58.1-1503. Basis of tax; estimate of tax; penalty for misrepresentation
§ 58.1-1504. Credit against tax
§ 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