Virginia § 58.1-661 Certain provisions in Chapter 6 of this title to apply, mutatis mutandis

Virginia Statutes

§ 58.1-661 — Certain provisions in Chapter 6 of this title to apply, mutatis mutandis

Virginia § 58.1-661

Title 58.1TAXATION

Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION

Ch. 6.2VIRGINIA COMMUNICATIONS SALES AND USE TAX

This text of Virginia § 58.1-661 (Certain provisions in Chapter 6 of this title to apply, mutatis mutandis) 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. § 58.1-661 (2026).

Text

The provisions in §§ 58.1-630 through 58.1-637 of this title shall apply to this chapter, mutatis mutandis, except as herein provided and except that whenever the term "dealer" is used in these sections, the term "communications services provider" shall be substituted. The Tax Commissioner shall promulgate regulations to interpret and clarify the applicability of §§ 58.1-630 through 58.1-637 to this chapter.

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The provisions in §§ 58.1-630 through 58.1-637 of this title shall apply to this chapter, mutatis mutandis, except as herein provided and except that whenever the term "dealer" is used in these sections, the term "communications services provider" shall be substituted. The Tax Commissioner shall promulgate regulations to interpret and clarify the applicability of §§ 58.1-630 through 58.1-637 to this chapter.