                                 CODE OF VIRGINIA

FILING RETURN; PAYMENT OF TAX (§ 58.1-604.2)

Before any property subject to the use tax is brought into this Commonwealth for
use as provided in § 58.1-604.1, the owner, or, if the property is leased, the
lessee shall register with the Tax Commissioner or the local commissioner of the
revenue, if the local commissioner elects to provide such service.
		After registration, the taxpayer shall file quarterly reports on forms
furnished by the Tax Commissioner reporting such property brought, imported or
caused to be brought into this Commonwealth during the preceding quarter
together with remittance of the amount of tax due. Such reports are to be filed
on or before the fifteenth of the month following the quarter in which such
property was brought into this Commonwealth.

HISTORY: 1988, c. 379; 2011, cc. 663, 674.