                                 CODE OF VIRGINIA

MONTHLY RETURNS AND PAYMENT OF TAX (§ 58.1-1019)

Every person owning or having in his possession or custody cigarettes, the
storage, use or other consumption of which is subject to the tax imposed by this
article, shall, on or before the tenth day of the month following, file with the
Department a return for the preceding month in such form as may be prescribed by
the Department showing the cigarettes purchased by such person, and such other
information as the Department may deem necessary for the proper administration
of this article. The return shall be accompanied by a remittance of the amount
of tax herein imposed.

HISTORY: Code 1950, § 58-757.20; 1960, c. 392, § 20; 1984, c. 675.