58.1-604.2 - Filing return; payment of tax. - Virginia Statutes

§ 58.1-604.2. Filing return; payment of tax.

Before any property subject to the use tax is brought into this Commonwealthfor use as provided in § 58.1-604.1, the owner, or, if the property isleased, the lessee shall register with the Tax Commissioner. Afterregistration, the taxpayer shall file quarterly reports on forms furnished bythe Tax Commissioner reporting such property brought, imported or caused tobe brought into this Commonwealth during the preceding quarter together withremittance of the amount of tax due. Such reports are to be filed on orbefore the fifteenth of the month following the quarter in which suchproperty was brought into this Commonwealth.

(1988, c. 379.)