Va. Code § 58.1-1703

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-1703 - Collection

The excise tax levied by this article shall be collected annually by the Department of Taxation in the same manner as the income tax imposed under Chapter 3 (§ 58.1-300 et seq.) of this title, as provided by rules and regulations promulgated by the Tax Commissioner.

Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.

Amended by Acts 1984, c. 675.

Amended by Acts 1979, c. 134.

Amended by Acts 1977, c. 616.