§ 9-112. Administration and collection.

Latest version.

Pursuant to Code of Virginia, tit. 58.1, ch. 6 [§ 58.1-600 et seq.], the local general retail sales and use taxes levied pursuant to this article shall be administered and collected by the state tax commissioner in the same manner, and subject to the same penalties as provided for the state sales and use taxes, and with the adjustments required by Code of Virginia, § 58.1-628.

(Code 1978, § 8-31)

(Code 1978, § 8-31)

                    
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