§ 58.1-1506. Time for payment of tax
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.
(Code 1950, §§ 58-685.30, 58-685.32; 1974, c. 431; 1975, c. 424; 1977, c. 396; 1980, c. 109; 1984, cc. 370, 675.)
Sections: Previous 58.1-1500 58.1-1501 58.1-1502 58.1-1503 58.1-1504 58.1-1505 58.1-1506 58.1-1507 58.1-1508 58.1-1509 58.1-1510 NextLast modified: April 3, 2009