Virginia Statutes
§ 58.1-1703 — Collection
Virginia § 58.1-1703
JurisdictionVirginia
Title 58.1TAXATION
Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
Ch. 17MISCELLANEOUS TAXES
Art. 1SOFT DRINK EXCISE TAX
This text of Virginia § 58.1-1703 (Collection) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-1703 (2026).
Text
The excise tax levied by this article shall be collected annually by the Department of Taxation in the same manner as the income tax imposed under Chapter 3 (§ 58.1-300 et seq.) of this title, as provided by rules and regulations promulgated by the Tax Commissioner.
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Legislative History
Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-1703, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-1703.