§ 20-77. Administration and collection.

Latest version.

Pursuant to section 58-441.49 of the Code of Virginia, the general retail sales tax levied by section 20-76 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 tax, with the adjustments required by sections 58-441.50 and 58-441.51 of the Code of Virginia.

(Code 1974, § 17-37)

(Code 1974, § 17-37)

                    
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