Code of Virginia - Title 58.1 Taxation - Section 58.1-1703 Collection

§ 58.1-1703. Collection

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.

(Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.)

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Last modified: April 16, 2009