Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1506
Time for payment of tax
Official textlaw.lis.virginia.gov
# 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.
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Nearby sections (25 sections)
- 58.1-1405 · Time for payment of tax
- 58.1-1406 · Dealers' certificates of registration
- 58.1-1407 · Retention of documents
- 58.1-1408 · Civil penalties and interest
- 58.1-1409 · Credit against tax
- 58.1-1410 · Disposition of funds
- 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
- 58.1-1600 · Short title
- 58.1-1601 · Definitions
- 58.1-1602 · Levy of tax for forest conservation
- 58.1-1603 · Lien
- 58.1-1604 · Tax rates
- 58.1-1605 · Alternative for rates
- 58.1-1606 · Optional rates for certain manufacturers and severers
- 58.1-1607 · Limitation on tax for certain manufacturers taxable under §…