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Sec. 11.1-14. Administration and collection.

Pursuant to title 58, chapter 8.1, section 58-441.49 of the Code of
Virginia, the local general retail sales tax levied pursuant to this
article shall be administered and collected by the state tax
commissioner in the same manner, subject to the same penalties
as provided for the state sales tax, with the adjustments required
by sections 58-441.50 and 58-441.51. (4-18-66, § 2.)