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1997 SESSION
970970160Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding a section numbered 58.1-3516.2 as follows:
§ 58.1-3516.2. Payment of taxes on leased property by lessee; information to be furnished by lessor.
The lessor shall provide to every taxpayer that leases any motor vehicle pursuant to a contract that requires the lessee to pay the taxes thereon as provided for under this chapter a description of the motor vehicle subject to tax, the amount of the tax assessment for the motor vehicle, the tax rate of the taxing locality, the total tax due and the name and phone number of the taxing locality's commissioner of revenue.