§ 74-32. Administration and collection.

Latest version.

Pursuant to Code of Virginia, § 58.1-605, 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 and subject to the same penalties as provided for the state sales tax, with the adjustments required by Code of Virginia, § 58.1-628.1.

(Code 1988, § 13-17)

(Code 1988, § 13-17)

                    
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