{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-616.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-616.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-616.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-616.html"}],"law_id":71987,"edition_id":1,"section_id":71987,"structure_id":12899,"section_number":"58.1-616","catch_line":"Payment to accompany dealer&#8217;s return","history":"Code 1950, \u00a7 58-441.21; 1966, c. 151; 1972, c. 355; 1984, c. 675.","full_text":"At the time of transmitting the return required under \u00a7 58.1-615, the dealer shall remit to the Tax Commissioner the amount of tax due after making appropriate adjustments for purchases returned, repossessions, and accounts uncollectible and charged off as provided in \u00a7\u00a7 58.1-619, 58.1-620 and 58.1-621. The tax imposed by this chapter shall for each period become delinquent on the twenty-first day of the succeeding month if not paid.","order_by":null,"text":{"0":{"id":259392,"text":"At the time of transmitting the return required under \u00a7 58.1-615, the dealer shall remit to the Tax Commissioner the amount of tax due after making appropriate adjustments for purchases returned, repossessions, and accounts uncollectible and charged off as provided in \u00a7\u00a7 58.1-619, 58.1-620 and 58.1-621. The tax imposed by this chapter shall for each period become delinquent on the twenty-first day of the succeeding month if not paid.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":254543,"object_type":"structure","relational_id":12899,"identifier":"6","token":"58.1\/I\/6","url":"\/58.1\/I\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":63208,"structure_id":12899,"section_number":"58.1-600","catch_line":"Short title","url":"\/58.1-600\/","token":"58.1\/I\/6\/58.1-600","metadata":false},{"id":54017,"structure_id":12899,"section_number":"58.1-601","catch_line":"Administration of 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industrial exemptions","url":"\/58.1-609.3\/","token":"58.1\/I\/6\/58.1-609.3","metadata":false},{"id":86819,"structure_id":12899,"section_number":"58.1-609.4","catch_line":"Repealed","url":"\/58.1-609.4\/","token":"58.1\/I\/6\/58.1-609.4","metadata":false},{"id":80655,"structure_id":12899,"section_number":"58.1-609.5","catch_line":"Service exemptions","url":"\/58.1-609.5\/","token":"58.1\/I\/6\/58.1-609.5","metadata":false},{"id":78185,"structure_id":12899,"section_number":"58.1-609.6","catch_line":"Media-related 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holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"id":87121,"structure_id":12899,"section_number":"58.1-615.1","catch_line":"Repealed","url":"\/58.1-615.1\/","token":"58.1\/I\/6\/58.1-615.1","metadata":false},"next_section":{"id":66228,"structure_id":12899,"section_number":"58.1-617","catch_line":"Extensions","url":"\/58.1-617\/","token":"58.1\/I\/6\/58.1-617","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-616\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 151; in 1972, chapter 355; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":73538,"section_number":"58.1-615","catch_line":"Returns by dealers","order_by":null,"url":"\/58.1-615\/"},{"id":64602,"section_number":"58.1-619","catch_line":"Returned goods","order_by":null,"url":"\/58.1-619\/"},{"id":69953,"section_number":"58.1-620","catch_line":"Repossessions","order_by":null,"url":"\/58.1-620\/"},{"id":56265,"section_number":"58.1-621","catch_line":"Bad debts","order_by":null,"url":"\/58.1-621\/"}],"permalink":{"id":254745,"object_type":"law","relational_id":71987,"identifier":"58.1-616","token":"58.1\/I\/6\/58.1-616","url":"\/58.1-616\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-616\/","token":"58.1\/I\/6\/58.1-616","dublin_core":{"Title":"Payment to accompany dealer&#8217;s return","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-616","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>At the time of transmitting the return required under \u00a7&nbsp;<a class=\"law\" title=\"Returns by dealers\" href=\"\/58.1-615\/\">58.1-615<\/a>, the dealer shall remit to the <span class=\"dictionary\">Tax Commissioner<\/span> the amount of tax due after making appropriate adjustments for purchases returned, repossessions, and accounts uncollectible and charged off as provided in \u00a7\u00a7&nbsp;<a class=\"law\" title=\"Returned goods\" href=\"\/58.1-619\/\">58.1-619<\/a>, <a class=\"law\" title=\"Repossessions\" href=\"\/58.1-620\/\">58.1-620<\/a> and <a class=\"law\" title=\"Bad debts\" href=\"\/58.1-621\/\">58.1-621<\/a>. The tax imposed by this chapter shall for each period become delinquent on the twenty-first day of the succeeding month if not paid.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPAYMENT TO ACCOMPANY DEALER&#8217;S RETURN (\u00a7 58.1-616)\n\nAt the time of transmitting the return required under \u00a7 58.1-615, the dealer\nshall remit to the Tax Commissioner the amount of tax due after making\nappropriate adjustments for purchases returned, repossessions, and accounts\nuncollectible and charged off as provided in \u00a7\u00a7 58.1-619, 58.1-620 and\n58.1-621. The tax imposed by this chapter shall for each period become\ndelinquent on the twenty-first day of the succeeding month if not paid.\n\nHISTORY: Code 1950, \u00a7 58-441.21; 1966, c. 151; 1972, c. 355; 1984, c. 675.","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}}