§ 58.1-3510.3. Exemptions; penalties
Provisions in §§ 58.1-609.1 through 58.1-609.11 of Chapter 6 relating to exemptions, §§ 58.1-635 and 58.1-636 relating to penalties, and § 58.1-625 relating to the manner of collecting the local retail sales and use tax applicable in Chapter 6 (§ 58.1-600 et seq.) of this title, shall apply mutatis mutandis to the daily rental property tax, except that the commissioner of revenue shall assess the tax due, and the treasurer or director of finance shall collect the daily rental property tax, instead of the Department of Taxation. Any other provision in Chapter 6 shall apply if adopted by local ordinance pursuant to § 58.1-3510.1.
(1989, c. 589; 1990, c. 164; 1993, c. 310; 2003, cc. 757, 758.)
Sections: Previous 58.1-3508.1 58.1-3508.2 58.1-3509 58.1-3510 58.1-3510.01 58.1-3510.1 58.1-3510.2 58.1-3510.3 58.1-3511 58.1-3512 58.1-3513 58.1-3514 58.1-3515 58.1-3516 58.1-3516.1 NextLast modified: April 16, 2009