The provisions in §§ 58.1-630 through 58.1-637 of this title shall apply to this chapter, mutatis mutandis, except as herein provided and except that whenever the term "dealer" is used in these sections, the term "communications services provider" shall be substituted. The Tax Commissioner shall promulgate regulations to interpret and clarify the applicability of §§ 58.1-630 through 58.1-637 to this chapter.
Va. Code Ann. § 58.1-661
Certain provisions in Chapter 6 of this title to apply, mutatis mutandis
Known as the Virginia Communications Sales and Use Tax Act
The act spans §§ 58.1-645 to 58.1-662 (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.