58.1-1703 - Collection. - Virginia Statutes

§ 58.1-1703. Collection.

The excise tax levied by this article shall be collected annually by theDepartment of Taxation in the same manner as the income tax imposed underChapter 3 (§ 58.1-300 et seq.) of this title, as provided by rules andregulations promulgated by the Tax Commissioner.

(Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.)