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.
Va. Code Ann. § 58.1-1703
Collection
Known as the Virginia Soft Drink Excise Tax Act
The act spans §§ 58–58 (6 sections).
Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.