                                 CODE OF VIRGINIA

PAYMENT TO ACCOMPANY DEALER&#8217;S RETURN (§ 58.1-616)

At the time of transmitting the return required under § 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 §§ 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.

HISTORY: Code 1950, § 58-441.21; 1966, c. 151; 1972, c. 355; 1984, c. 675.