The Tax Commissioner shall administer and enforce the collection of the taxes and penalties imposed by this chapter.
Va. Code Ann. § 58.1-646
Administration of chapter
Known as the Virginia Communications Sales and Use Tax Act
The act spans §§ 58–58 (18 sections).
2006, c. 780.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.