                                 CODE OF VIRGINIA

ADMINISTRATION (§ 58.1-1748)

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 (§ 58.1-600 et seq.), mutatis mutandis. However, the dealer
discount provided under § 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
(§ 2.2-4000 et seq.).

HISTORY: 2020, cc. 1022, 1023.