Virginia Code 58.1-1500: Title
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This chapter shall be known and may be cited as the “Virginia Aircraft Sales and Use Tax Act.”
Terms Used In Virginia Code 58.1-1500
- Aircraft: means any contrivance used or designed for untethered navigation or flight in the air by one or more persons at an altitude greater than twenty-four inches above the ground. See Virginia Code 58.1-1501
Code 1950, § 58-685.27; 1974, c. 431; 1984, c. 675.