Code of Virginia
Title 58.1 - Taxation
Chapter 15 - Virginia Aircraft Sales and Use Tax

§ 58.1-1500. Title - This chapter shall be known and may be cited as...

§ 58.1-1501. Definitions - As used in this chapter, unless the context clearly shows...

§ 58.1-1502. Tax levied - There is hereby levied and imposed, in addition to all...

§ 58.1-1503. Basis of tax; estimate of tax; penalty for misrepresentation - A. The Tax Commissioner shall levy and collect the tax...

§ 58.1-1504. Credit against tax - A credit shall be granted against the tax imposed by...

§ 58.1-1505. Exemptions - A. Any aircraft sold to or used by (i) the...

§ 58.1-1506. Time for payment of tax - A. Except as provided in subsection B, the tax on...

§ 58.1-1507. Election by commercial dealer; revocation; eligibility - Any person holding a commercial dealer's license issued by the...

§ 58.1-1508. Retention of documents; examination by Commissioner - Any person who sells, leases or charters an aircraft in...

§ 58.1-1509. Disposition of funds - All funds collected hereunder by the Commissioner shall be forthwith...

§ 58.1-1510. Civil penalties - When any person fails to make any return or pay...