Section 400. Payment of rental taxes and fees  


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  • Payment of the amount of taxes and rental fees due, as computed on the return, must be made with and must accompany a timely filed return. Failure to include payment with the return may cause the tax and fees to become delinquent.

Historical Notes

Derived from VR485-60-8701 § 6.11, eff. January 1, 1987; amended, Volume 20, Issue 21, eff. July 1, 2004.

Statutory Authority

§ 58.1-2421 of the Code of Virginia.