Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1701
Definition
Official textlaw.lis.virginia.gov
As used in this article, unless the context clearly shows otherwise, "wholesaler or distributor" means any person, firm or corporation who manufactures or sells at wholesale carbonated soft drinks to retail dealers for the purpose of resale only or who sells at wholesale to institutional, commercial or industrial users or who distributes such drinks to chain stores.
Source: view the official text
Nearby sections (25 sections)
- 58.1-1610 · Alternative payment, collection and disposition of tax
- 58.1-1611 · Allocation of tax to localities
- 58.1-1612 · Returns to be filed by manufacturer and severers; time of…
- 58.1-1615 · When Department may make return for delinquent taxpayer;…
- 58.1-1616 · Absconding taxpayer
- 58.1-1617 · Records to be kept
- 58.1-1618 · Penalty for failure to make return, keep records, or permit…
- 58.1-1619 · Penalty and interest for failure to pay tax when due
- 58.1-1620 · Refunds and deficiency payments; penalty for deficiency
- 58.1-1621 · Proceedings in case of previous incorrect payments
- 58.1-1622 · Repealed
- 58.1-1700 · Title
- 58.1-1701 · Definition
- 58.1-1702 · Tax levied
- 58.1-1703 · Collection
- 58.1-1704 · Tax segregated for state taxation
- 58.1-1705 · Disposition of proceeds
- 58.1-1706 · Title
- 58.1-1707 · Tax levied
- 58.1-1708 · Products
- 58.1-1709 · Penalty
- 58.1-1710 · Disposition of proceeds
- 58.1-1711 · Title
- 58.1-1712 · Levy; rate of tax
- 58.1-1713 · Value of the estate; time of valuation