Virginia Administrative Code (Last Updated: January 10, 2017) |
Title 24. Transportation and Motor Vehicles |
Agency 20. Department of Motor Vehicles |
Chapter 100. Virginia Motor Vehicle Rental Taxes and Fees Rules and Regulations |
Section 400. Payment of rental taxes and fees
Latest version.
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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.