{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3516.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3516.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3516.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3516.2.html"}],"law_id":68001,"edition_id":1,"section_id":68001,"structure_id":15658,"section_number":"58.1-3516.2","catch_line":"Payment of taxes on leased property by lessee; information to be furnished by lessor","history":"1997, c. 398.","full_text":"The lessor shall provide to every taxpayer that leases any motor vehicle pursuant to a contract that requires the lessee to pay the taxes thereon as provided for under this chapter, a written notice in bold print regarding the taxes to be paid by the lessee, and the lessor shall forward any such tax bill (or, in the case of a multi-vehicle tax bill issued to the lessor, a copy or facsimile of that portion of such bill that pertains to the lessee’s vehicle) to the lessee within ten business days of receipt.","order_by":null,"text":{"0":{"id":246214,"text":"The lessor shall provide to every taxpayer that leases any motor vehicle pursuant to a contract that requires the lessee to pay the taxes thereon as provided for under this chapter, a written notice in bold print regarding the taxes to be paid by the lessee, and the lessor shall forward any such tax bill (or, in the case of a multi-vehicle tax bill issued to the lessor, a copy or facsimile of that portion of such bill that pertains to the lessee’s vehicle) to the lessee within ten business days of receipt.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15658,"edition_id":1,"name":"Tax Day\/Filing of Returns","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:57:30","date_modified":"2026-06-26 03:57:30","permalink":{"id":257891,"object_type":"structure","relational_id":15658,"identifier":"5","token":"58.1\/III\/35\/5","url":"\/58.1\/III\/35\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":59882,"structure_id":15658,"section_number":"58.1-3515","catch_line":"Tax day January 1","url":"\/58.1-3515\/","token":"58.1\/III\/35\/5\/58.1-3515","metadata":false},{"id":60286,"structure_id":15658,"section_number":"58.1-3516","catch_line":"Proration of personal property tax","url":"\/58.1-3516\/","token":"58.1\/III\/35\/5\/58.1-3516","metadata":false},{"id":79126,"structure_id":15658,"section_number":"58.1-3516.1","catch_line":"Payment of taxes prorated under \u00a7 58.1-3516","url":"\/58.1-3516.1\/","token":"58.1\/III\/35\/5\/58.1-3516.1","metadata":false},{"id":68001,"structure_id":15658,"section_number":"58.1-3516.2","catch_line":"Payment of taxes on leased property by lessee; information to be furnished by lessor","url":"\/58.1-3516.2\/","token":"58.1\/III\/35\/5\/58.1-3516.2","metadata":false},{"id":72677,"structure_id":15658,"section_number":"58.1-3517","catch_line":"Department of Taxation to prescribe and furnish forms of returns; use of local forms","url":"\/58.1-3517\/","token":"58.1\/III\/35\/5\/58.1-3517","metadata":false},{"id":84049,"structure_id":15658,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","url":"\/58.1-3518\/","token":"58.1\/III\/35\/5\/58.1-3518","metadata":false},{"id":68488,"structure_id":15658,"section_number":"58.1-3518.1","catch_line":"Alternative method of filing returns for motor vehicles, trailers and boats","url":"\/58.1-3518.1\/","token":"58.1\/III\/35\/5\/58.1-3518.1","metadata":false},{"id":74723,"structure_id":15658,"section_number":"58.1-3519","catch_line":"Commissioner to assess property if taxpayer fails to file return","url":"\/58.1-3519\/","token":"58.1\/III\/35\/5\/58.1-3519","metadata":false}],"previous_section":{"id":79126,"structure_id":15658,"section_number":"58.1-3516.1","catch_line":"Payment of taxes prorated under \u00a7 58.1-3516","url":"\/58.1-3516.1\/","token":"58.1\/III\/35\/5\/58.1-3516.1","metadata":false},"next_section":{"id":72677,"structure_id":15658,"section_number":"58.1-3517","catch_line":"Department of Taxation to prescribe and furnish forms of returns; use of local forms","url":"\/58.1-3517\/","token":"58.1\/III\/35\/5\/58.1-3517","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3516.2\/","history_text":"

This law was first created in 1997. The record of its establishment is cataloged in chapter 398<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":257905,"object_type":"law","relational_id":68001,"identifier":"58.1-3516.2","token":"58.1\/III\/35\/5\/58.1-3516.2","url":"\/58.1-3516.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3516.2\/","token":"58.1\/III\/35\/5\/58.1-3516.2","dublin_core":{"Title":"Payment of taxes on leased property by lessee; information to be furnished by lessor","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3516.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The lessor shall provide to every taxpayer<\/span> that leases any motor vehicle pursuant to a contract<\/span> that requires the lessee to pay the taxes thereon as provided for under this chapter, a written notice in bold print regarding the taxes to be paid by the lessee, and the lessor shall forward any such tax bill (or, in the case of a multi-vehicle tax bill issued to the lessor, a copy or facsimile of that portion of such bill that pertains to the lessee’s vehicle) to the lessee within ten business days of receipt.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENT OF TAXES ON LEASED PROPERTY BY LESSEE; INFORMATION TO BE FURNISHED BY\nLESSOR (\u00a7 58.1-3516.2)\n\nThe lessor shall provide to every taxpayer that leases any motor vehicle\npursuant to a contract that requires the lessee to pay the taxes thereon as\nprovided for under this chapter, a written notice in bold print regarding the\ntaxes to be paid by the lessee, and the lessor shall forward any such tax bill\n(or, in the case of a multi-vehicle tax bill issued to the lessor, a copy or\nfacsimile of that portion of such bill that pertains to the lessee’s\nvehicle) to the lessee within ten business days of receipt.\n\nHISTORY: 1997, c. 398.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}