§ 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.
History
The record of this law’s original creation isn’t available online. It has been modified 3 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1977, chapter 616; in 1979, chapter 134; in 1984, chapter 675.
Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.