Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1508
Retention of documents; examination by Commissioner
Official textlaw.lis.virginia.gov
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.
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Nearby sections (25 sections)
- 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 §…
- 58.1-1608 · Exemptions
- 58.1-1609 · Payment, collection, and disposition of tax