Va. Code § 58.1-1732
Current with changes from the 2024 legislative session through ch. 845
The fee imposed by this article shall be collected monthly by the Department of Taxation in the same manner as the sales and use tax imposed under Chapter 6 (§ 58.1-600 et seq.), as provided by rules and regulations promulgated by the Tax Commissioner.
Va. Code § 58.1-1732