58.1-601 - Administration of chapter. - Virginia Statutes

§ 58.1-601. Administration of chapter.

A. The Tax Commissioner shall administer and enforce the assessment andcollection of the taxes and penalties imposed by this chapter.

B. For purposes of evaluating the fiscal, economic and policy impact of salesand use tax exemptions, the Tax Commissioner may require from any personinformation relating to the evaluation of exempt purchases or sales,information relating to the qualification for exempt purchases, andinformation relating to direct or indirect government financial assistancewhich the person receives. Such information shall be filed on formsprescribed by the Tax Commissioner.

(Code 1950, § 58-441.40; 1966, c. 151; 1984, c. 675; 1988, c. 457.)