Chapter 220. Aircraft Sales and Use TaxRead Chapter 
- 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 - [Repealed]
 - FORMS
 - FORMS (23VAC10-220)