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9 chapters · 173 sections in this title.
Va. Code Ann. § 5.1-51 Special fund accumulated from taxes, fees, etc
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All funds accumulated from any special sales tax, excise tax or use tax, now or which may hereafter be imposed under the laws of this Commonwealth on aviation motor fuel purchased or used in this Commonwealth in the propulsion of aircraft, and all funds heretofore or hereafter ac…
Va. Code Ann. § 5.1-52 Expenditure for planning, construction and maintenance of airports and landing fields
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Such special fund shall be expended and disbursed by order of the Department, through the medium of warrants drawn by the Comptroller, for the reasonable and necessary costs of administration of the Department and for the planning, construction, maintenance and improvement of air…
Va. Code Ann. § 5.1-53 Segregation and expenditure of amounts derived from taxes on motor fuel
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The special fund created and provided for in § 5.1-51 shall be so set up on the books of the Comptroller as to segregate the amounts paid into the fund as a direct tax upon aviation motor fuel purchased by operators of airplanes and aircraft, and no portion of such fund, accumula…
Va. Code Ann. § 5.1-55 Recurring expenditures on airports and landing fields
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No part of such special fund shall be used for recurring expenditures on any airport or landing field under this chapter; except that recurring expenditures may be made where the Department deems such expenditure to be necessary for the preservation of the safety of the public.