12104350D
Be it enacted by the General Assembly of Virginia: 1. That the Code of Virginia is amended by adding a section numbered 58.1-604.01 as follows: §58.1-604.01. Filing return; payment of use tax. Any person owing the consumer use tax pursuant to §§ 58.1-604 and 58.1-606 shall report the amount owed on forms furnished by the Tax Commissioner, and remit the amount of tax due, by May 1 of each year. |