                                 CODE OF VIRGINIA

DISCOUNT (§ 58.1-656)

For the purpose of compensating a communications services provider holding a
certificate of registration under § 58.1-653 for accounting for and remitting
the tax levied by this chapter, a communications services provider shall be
allowed the following percentages of the first 3% of the tax levied by §
58.1-648 and accounted for in the form of a deduction in submitting his return
and paying the amount due by him if the amount due was not delinquent at the
time of payment.
		The discount allowed by this section shall be computed according to the
schedule provided, regardless of the number of certificates of registration held
by a communications services provider.

HISTORY: 2006, c. 780.