The Tax Commissioner shall administer and enforce the collection of the taxes and penalties imposed by this chapter.
2006, c. 780.
Structure Code of Virginia
Chapter 6.2 - Virginia Communications Sales and Use Tax
§ 58.1-646. Administration of chapter
§ 58.1-648. Imposition of sales tax; exemptions
§ 58.1-649. Sourcing rules for communication services
§ 58.1-650. Bundled transaction of communications services
§ 58.1-651. Tax collectible by communication service providers; jurisdiction
§ 58.1-652. Customer remedy procedures for billing errors
§ 58.1-653. Communications services providers' certificates of registration; penalty
§ 58.1-654. Returns by communications services providers; payment to accompany return
§ 58.1-657. Sales presumed subject to tax; exemption certificates; Internet access service providers
§ 58.1-658. Direct payment permits
§ 58.1-659. Collection of tax; penalty
§ 58.1-661. Certain provisions in Chapter 6 of this title to apply, mutatis mutandis