CODE OF VIRGINIA

PAYMENT OF TAX (§ 58.1-2703)

The tax imposed under § 58.1-2701 shall be paid by each motor carrier quarterly
to the State Treasurer on or before the last day of April, July, October and
January of each year and calculated upon the amount of gasoline or other motor
fuel used in its operations within the Commonwealth by each such carrier during
the quarter ending with the last day of the preceding month.

HISTORY: Code 1950, § 58-630; 1984, c. 675.