Virginia Administrative Code (Last Updated: January 10, 2017) |
Title 23. Taxation |
Agency 10. Department of Taxation |
Chapter 220. Aircraft Sales and Use Tax |
Section 5. Definitions |
Section 10. Tax levied |
Section 20. Basis of tax; estimate of tax; penalty for misrepresentation |
Section 30. Credit against tax |
Section 40. Exemptions |
Section 50. Time for payment of tax |
Section 60. Election by commercial dealer, revocation, eligibility |
Section 70. Retention of documents; examination by Commissioner |
Section 80. [Repealed] |
Appendix 9998. FORMS (23VAC10-220) |