All funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. The revenue so derived, after deducting refunds, is hereby credited to the special fund created pursuant to the provisions of § 5.1-51.
Va. Code Ann. § 58.1-1509, under Chapter 15. Virginia Aircraft Sales and Use Tax..
Va. Code Ann. § 58.1-1509
All funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. The revenue so derived, after deducting refunds, is hereby credited to the special fund created pursuant to the provisions of § 5.1-51.