Section 300. Surety bond requirement  


Latest version.
  • The commissioner may require any rentor who fails to file a timely report or pay taxes and fees when due to file a bond or other security to assure the Commonwealth's collection of moneys due.

Historical Notes

Derived from VR485-60-8701 § 6.1, eff. January 1, 1987; amended, Volume 20, Issue 21, eff. July 1, 2004.

Statutory Authority

§ 58.1-2421 of the Code of Virginia.