At the time of transmitting the return required under § 58.1-615, the dealer shall remit to the Tax Commissioner the amount of tax due after making appropriate adjustments for purchases returned, repossessions, and accounts uncollectible and charged off as provided in §§ 58.1-619, 58.1-620 and 58.1-621. The tax imposed by this chapter shall for each period become delinquent on the twenty-first day of the succeeding month if not paid.
Va. Code Ann. § 58.1-616
Payment to accompany dealer's return
Known as the Virginia Retail Sales and Use Tax Act
The act spans §§ 58–58 (84 sections).
Code 1950, § 58-441.21; 1966, c. 151; 1972, c. 355; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.