§ 58.1-601. Administration of chapter
A. The Tax Commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter.
B. For purposes of evaluating the fiscal, economic and policy impact of sales and use tax exemptions, the Tax Commissioner may require from any person information relating to the evaluation of exempt purchases or sales, information relating to the qualification for exempt purchases, and information relating to direct or indirect government financial assistance which the person receives. Such information shall be filed on forms prescribed by the Tax Commissioner.
(Code 1950, § 58-441.40; 1966, c. 151; 1984, c. 675; 1988, c. 457.)
Sections: Previous 58.1-600 58.1-601 58.1-602 58.1-602.1 58.1-603 58.1-604 58.1-604.1 58.1-604.2 58.1-604.3 58.1-604.4 58.1-604.6 58.1-605 58.1-606 58.1-607 58.1-608 NextLast modified: April 3, 2009