§ 58.1-604.2. Filing return; payment of tax
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. 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.
(1988, c. 379.)
Sections: Previous 58.1-600 58.1-601 58.1-602 58.1-602.1 58.1-603 58.1-604 58.1-604.1 58.1-604.2 58.1-604.3 58.1-604.4 58.1-604.6 58.1-605 58.1-606 58.1-607 58.1-608 NextLast modified: April 16, 2009