2006 Code of Virginia § 58.1-3510.3 - Exemptions; penalties

58.1-3510.3. Exemptions; penalties.

Provisions in 58.1-609.1 through 58.1-609.11 of Chapter 6 relating toexemptions, 58.1-635 and 58.1-636 relating to penalties, and 58.1-625relating to the manner of collecting the local retail sales and use taxapplicable in Chapter 6 ( 58.1-600 et seq.) of this title, shall applymutatis mutandis to the daily rental property tax, except that thecommissioner of revenue shall assess the tax due, and the treasurer ordirector of finance shall collect the daily rental property tax, instead ofthe Department of Taxation. Any other provision in Chapter 6 shall apply ifadopted by local ordinance pursuant to 58.1-3510.1.

(1989, c. 589; 1990, c. 164; 1993, c. 310; 2003, cc. 757, 758.)