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2016 SESSION
16100935DBe it enacted by the General Assembly of Virginia:
1. That § 58.1-616 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-616. Payment to accompany dealer's return.
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.
Notwithstanding any other provision of law, no dealer shall be required to remit on an accelerated schedule or schedule other than as provided for the time of transmitting the return pursuant to § 58.1-615 any amount of sales and use taxes due.