{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1748.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1748.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1748.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1748.html"}],"law_id":72712,"edition_id":1,"section_id":72712,"structure_id":14470,"section_number":"58.1-1748","catch_line":"Administration","history":"2020, cc. 1022, 1023.","full_text":"The Tax Commissioner shall collect, administer, and enforce this tax in the same manner that he collects, administers, and enforces the retail sales and use tax under Chapter 6 (\u00a7 58.1-600 et seq.), mutatis mutandis. However, the dealer discount provided under \u00a7 58.1-622 shall not be allowed and the revenues from the tax authorized under this section, after reimbursement of direct costs incurred by the Department in administering, enforcing, and collecting this tax, shall be distributed by the Comptroller to the respective county or city imposing the tax as soon as practicable after the end of each month for which the tax is remitted. The Tax Commissioner shall develop and make publicly available guidelines implementing the provisions of this article. Such guidelines shall be exempt from the provisions of the Administrative Process Act (\u00a7 2.2-4000 et seq.).","order_by":null,"text":{"0":{"id":261716,"text":"The Tax Commissioner shall collect, administer, and enforce this tax in the same manner that he collects, administers, and enforces the retail sales and use tax under Chapter 6 (\u00a7 58.1-600 et seq.), mutatis mutandis. However, the dealer discount provided under \u00a7 58.1-622 shall not be allowed and the revenues from the tax authorized under this section, after reimbursement of direct costs incurred by the Department in administering, enforcing, and collecting this tax, shall be distributed by the Comptroller to the respective county or city imposing the tax as soon as practicable after the end of each month for which the tax is remitted. The Tax Commissioner shall develop and make publicly available guidelines implementing the provisions of this article. Such guidelines shall be exempt from the provisions of the Administrative Process Act (\u00a7 2.2-4000 et seq.).","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14470,"edition_id":1,"name":"Disposable Plastic Bag Tax","identifier":"12","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:48:15","date_modified":"2026-06-26 03:48:15","permalink":{"id":252757,"object_type":"structure","relational_id":14470,"identifier":"12","token":"58.1\/I\/17\/12","url":"\/58.1\/I\/17\/12\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13162,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252713,"object_type":"structure","relational_id":13162,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69609,"structure_id":14470,"section_number":"58.1-1745","catch_line":"Disposable plastic bag tax","url":"\/58.1-1745\/","token":"58.1\/I\/17\/12\/58.1-1745","metadata":false},{"id":71488,"structure_id":14470,"section_number":"58.1-1746","catch_line":"Exemptions","url":"\/58.1-1746\/","token":"58.1\/I\/17\/12\/58.1-1746","metadata":false},{"id":55853,"structure_id":14470,"section_number":"58.1-1747","catch_line":"Retailer discount","url":"\/58.1-1747\/","token":"58.1\/I\/17\/12\/58.1-1747","metadata":false},{"id":72712,"structure_id":14470,"section_number":"58.1-1748","catch_line":"Administration","url":"\/58.1-1748\/","token":"58.1\/I\/17\/12\/58.1-1748","metadata":false}],"previous_section":{"id":55853,"structure_id":14470,"section_number":"58.1-1747","catch_line":"Retailer discount","url":"\/58.1-1747\/","token":"58.1\/I\/17\/12\/58.1-1747","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1748\/","history_text":"

This law was first created in 2020. The record of its establishment is cataloged in chapters 1022<\/a> and 1023<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":86911,"section_number":"2.2-4000","catch_line":"Short title; purpose","order_by":null,"url":"\/2.2-4000\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"},{"id":81287,"section_number":"58.1-622","catch_line":"Discount","order_by":null,"url":"\/58.1-622\/"}],"permalink":{"id":252771,"object_type":"law","relational_id":72712,"identifier":"58.1-1748","token":"58.1\/I\/17\/12\/58.1-1748","url":"\/58.1-1748\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1748\/","token":"58.1\/I\/17\/12\/58.1-1748","dublin_core":{"Title":"Administration","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1748","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Tax Commissioner<\/span> shall collect, administer, and enforce this tax in the same manner that he collects, administers, and enforces the retail sales and use tax under Chapter 6 (\u00a7 58.1-600<\/a> et seq.), mutatis mutandis<\/span>. However, the dealer discount provided under \u00a7 58.1-622<\/a> shall not be allowed and the revenues from the tax authorized under this section, after reimbursement of direct costs incurred by the Department<\/span> in administering, enforcing, and collecting this tax, shall be distributed by the Comptroller to the respective county or city imposing the tax as soon as practicable after the end of each month for which the tax is remitted. The Tax Commissioner<\/span> shall develop and make publicly available guidelines implementing the provisions of this article. Such guidelines shall be exempt from the provisions of the Administrative Process Act (\u00a7 2.2-4000<\/a> et seq.).<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADMINISTRATION (\u00a7 58.1-1748)\n\nThe Tax Commissioner shall collect, administer, and enforce this tax in the same\nmanner that he collects, administers, and enforces the retail sales and use tax\nunder Chapter 6 (\u00a7 58.1-600 et seq.), mutatis mutandis. However, the dealer\ndiscount provided under \u00a7 58.1-622 shall not be allowed and the revenues from\nthe tax authorized under this section, after reimbursement of direct costs\nincurred by the Department in administering, enforcing, and collecting this tax,\nshall be distributed by the Comptroller to the respective county or city\nimposing the tax as soon as practicable after the end of each month for which\nthe tax is remitted. The Tax Commissioner shall develop and make publicly\navailable guidelines implementing the provisions of this article. Such\nguidelines shall be exempt from the provisions of the Administrative Process Act\n(\u00a7 2.2-4000 et seq.).\n\nHISTORY: 2020, cc. 1022, 1023.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}