CODE OF VIRGINIA

PAYMENT OF TAXES ON LEASED PROPERTY BY LESSEE; INFORMATION TO BE FURNISHED BY
LESSOR (§ 58.1-3516.2)

The lessor shall provide to every taxpayer that leases any motor vehicle
pursuant to a contract that requires the lessee to pay the taxes thereon as
provided for under this chapter, a written notice in bold print regarding the
taxes to be paid by the lessee, and the lessor shall forward any such tax bill
(or, in the case of a multi-vehicle tax bill issued to the lessor, a copy or
facsimile of that portion of such bill that pertains to the lessee’s
vehicle) to the lessee within ten business days of receipt.

HISTORY: 1997, c. 398.