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§ 58.1-2291. Title - This chapter shall be known and may be cited as...
§ 58.1-2292. Definitions - As used in this chapter unless the context requires a...
§ 58.1-2293. Regulation; forms - The Commissioner may promulgate regulations and shall prescribe such forms...
§ 58.1-2294. Disclosure of information; penalties - A. The Commissioner may divulge tax information collected in administering...
§ 58.1-2295. Levy; payment of tax - A. 1. (For contingent expiration, see Acts 2013, cc. 766)...
§ 58.1-2295.1. Repealed - Repealed by Acts 2020, cc. 1230 and 1275, cl. 4.
§ 58.1-2296. Backup tax; liability - A. There is hereby imposed a tax at the rate...
§ 58.1-2297. When tax return and payment are due; credits for overpayment - A. Every distributor required to collect the taxes imposed under...
§ 58.1-2298. Deductions - For purposes of compensating a distributor for accounting for and...
§ 58.1-2299. Bad debts - A. In any return filed under the provisions of this...
§ 58.1-2299.1. Exclusion from professional license tax - The amount of the tax imposed by this chapter and...
§ 58.1-2299.2. Certificates of registration; issuance; civil penalty - A. Every person desiring to engage in the business of...
§ 58.1-2299.3. Collection of tax - Any distributor collecting the tax on transactions exempt or not...
§ 58.1-2299.4. Absorption of tax prohibited - No person shall advertise or hold out to the public,...
§ 58.1-2299.5. Sale of business - If any distributor liable for any tax, penalty, or interest...
§ 58.1-2299.6. Late filing or payment; civil penalty - A. Any person who fails to file a return required...
§ 58.1-2299.7. False or fraudulent return; civil penalty - Any person liable for a tax levied under this chapter...
§ 58.1-2299.8. Payment of civil penalty; disposition; waiver - Any civil penalty assessed pursuant to this chapter shall be...
§ 58.1-2299.9. Prohibited acts; criminal penalties - A. Any person who commits any of the following acts...
§ 58.1-2299.10. Willful commission of prohibited acts; criminal penalties - Any person who willfully commits any of the following acts...
§ 58.1-2299.11. Bond - The Commissioner may, when in his judgment it is necessary...
§ 58.1-2299.12. Jeopardy assessment - If the Commissioner is of the opinion that the collection...
§ 58.1-2299.13. Memorandum of lien for collection of taxes - A. If any taxes or fees, including penalties and interest,...
§ 58.1-2299.14. Recordkeeping requirements; inspection of records; civil penalties - A. Every distributor required to make a return and pay...
§ 58.1-2299.15. Application to Commissioner for correction; appeal - A. Any person assessed with any tax administered by the...
§ 58.1-2299.16. Period of limitations - The taxes imposed by this chapter shall be assessed within...
§ 58.1-2299.17. Waiver of time limitation on assessment of taxes - If, before the expiration of the time prescribed for assessment...
§ 58.1-2299.18. Suits to recover taxes - If any person fails to pay the tax or any...
§ 58.1-2299.19. Liability of corporate or partnership officer; penalty - Any corporate or partnership officer who directs or causes the...
§ 58.1-2299.20. Disposition of tax revenues - A. (For contingent expiration date, see Acts 2013, c. 766)...