Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1703
Collection
Official textlaw.lis.virginia.gov
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.
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Nearby sections (25 sections)
- 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- 58.1-1622 · Repealed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
- 58.1-1714 · Filing of return
- 58.1-1715 · Payment of tax prerequisite to qualification