All funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. The revenue so derived, after deducting refunds, is hereby credited to the special fund created pursuant to the provisions of § 5.1-51.
Code 1950, § 58-685.38; 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