58.1-1019 - Monthly returns and payment of tax. - Virginia Statutes

§ 58.1-1019. Monthly returns and payment of tax.

Every person owning or having in his possession or custody cigarettes, thestorage, use or other consumption of which is subject to the tax imposed bythis article, shall, on or before the tenth day of the month following, filewith the Department a return for the preceding month in such form as may beprescribed by the Department showing the cigarettes purchased by such person,and such other information as the Department may deem necessary for theproper administration of this article. The return shall be accompanied by aremittance of the amount of tax herein imposed.

(Code 1950, § 58-757.20; 1960, c. 392, § 20; 1984, c. 675.)