CODE OF VIRGINIA

TIME FOR FILING RETURNS; PAYMENT OF TAX (§ 58.1-1108)

All returns of intangible personal property shall be made by the taxpayer on or
before May 1 in each year, and the full amount of the tax payable as shown on
the face of the return shall be so paid.

HISTORY: Code 1950, §§ 58-424, 58-428, 58-441; 1960, c. 508; 1977, c. 396;
1984, c. 675.