§ 58.1-3818.6. (Repealed effective January 1, 2007 - see Editor's notes) Rules and regulations
Any person subject to this excise tax by a particular local jurisdiction shall file quarterly tax returns with their payments as provided in subsection E of § 58.1-3818.3. Each local jurisdiction which enacts this excise act shall adopt a set of procedures, rules and regulations, not inconsistent with this article, as may be necessary for the effective enforcement of this article. A person may be audited by a local jurisdiction; accordingly, the aforementioned procedures, rules and regulations shall include provisions relating to the administration and resolution of disputes and controversies that result from such audits or the imposition of this excise tax. The local Commissioner of the Revenue may issue written advisory opinions pertaining to the enforcement of this article. Each local jurisdiction shall provide the video programmers and persons providing access to video programming with (i) the rate that is lawfully imposed by each local jurisdiction, (ii) a list of the zip plus 4's or a comparable list of addresses located in each such local jurisdiction, and (iii) a copy of the ordinance and any amendments thereto within thirty days after enactment.
(1995, c. 751.)
Sections: Previous 58.1-3818 58.1-3818.01 58.1-3818.1 58.1-3818.2 58.1-3818.3 58.1-3818.4 58.1-3818.5 58.1-3818.6 58.1-3818.7 58.1-3819 58.1-3820 58.1-3821 58.1-3822 58.1-3823 58.1-3824 NextLast modified: April 16, 2009