2014 Virginia Code
Title 58.1 - Taxation
§ 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 ยง 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.
1988, c. 379; 2011, cc. 663, 674.
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