                                 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.