12104350D
SENATE BILL NO. 181
AMENDMENT IN THE NATURE OF A SUBSTITUTE
(Proposed by the Senate Committee on Finance
on February 7, 2012)
(Patron Prior to Substitute--Senator Stuart)
A BILL to amend the Code of Virginia by adding a section numbered 58.1-604.01, relating to the payment of use tax.

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.