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2012 SESSION
12103213DBe it enacted by the General Assembly of Virginia:
1. That § 58.1-604.2 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-604.2. Filing return; payment of tax.
Before any property subject to the use tax is brought into this the
Commonwealth for use as provided in § 58.1-604.1, the owner, or, if the
property is leased, the lessee shall register with the Tax Commissioner or the
local commissioner of the revenue, if the local commissioner elects to provide
such service.
After registration, the taxpayer shall file quarterly annual reports on forms furnished by the Tax Commissioner
reporting such property brought, imported,
or caused to be brought into this the Commonwealth during the
preceding quarter 12-month period together with remittance of the amount of tax due.
Such reports are to be filed on or before the fifteenth of the month following
the quarter 12-month
period in which such property was brought into this the
Commonwealth. The reports and
remittances shall be filed at the same time the taxpayer files his annual income tax return or business information return. If the taxpayer is
not required to file an income tax
return or business information return or does not file an income tax return or business
information return on or before the
date it would have been due, or is due, then the report and remittance under this section shall be filed on or
before that due date.