Code of Virginia - Title 58.1 Taxation - Section 58.1-1508 Retention of documents; examination by Commissioner

§ 58.1-1508. Retention of documents; examination by Commissioner

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.

(Code 1950, § 58-685.36; 1974, c. 431; 1984, c. 675.)

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Last modified: April 16, 2009