58.1-616 - Payment to accompany dealer's return. - Virginia Statutes

§ 58.1-616. Payment to accompany dealer's return.

At the time of transmitting the return required under § 58.1-615, the dealershall remit to the Tax Commissioner the amount of tax due after makingappropriate adjustments for purchases returned, repossessions, and accountsuncollectible and charged off as provided in §§ 58.1-619, 58.1-620 and58.1-621. The tax imposed by this chapter shall for each period becomedelinquent on the twenty-first day of the succeeding month if not paid.

(Code 1950, § 58-441.21; 1966, c. 151; 1972, c. 355; 1984, c. 675.)