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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>68001</law_id><section_number>58.1-3516.2</section_number><catch_line>Payment of taxes on leased property by lessee; information to be furnished by lessor</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="35">Tangible Personal Property, Machinery and Tools and Merchants' Capital</unit><unit label="article" level="4" order_by="1" identifier="5">Tax Day/Filing of Returns</unit></structure><text>
						<section><p>The lessor shall provide to every <span class="dictionary">taxpayer</span> that leases any motor vehicle pursuant to a <span class="dictionary">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&#x2019;s vehicle) to the lessee within ten business days of receipt.</p></section></text><history>1997, c. 398.</history><metadata></metadata></law>
