2006 Code of Virginia § 58.1-3818.6 - (Repealed effective January 1, 2007 - see Editor\'s notes) Rules and regulations

58.1-3818.6. (Repealed effective January 1, 2007 - see Editor's notes)Rules and regulations.

Any person subject to this excise tax by a particular local jurisdictionshall file quarterly tax returns with their payments as provided insubsection E of 58.1-3818.3. Each local jurisdiction which enacts thisexcise act shall adopt a set of procedures, rules and regulations, notinconsistent with this article, as may be necessary for the effectiveenforcement of this article. A person may be audited by a local jurisdiction;accordingly, the aforementioned procedures, rules and regulations shallinclude provisions relating to the administration and resolution of disputesand controversies that result from such audits or the imposition of thisexcise tax. The local Commissioner of the Revenue may issue written advisoryopinions pertaining to the enforcement of this article. Each localjurisdiction shall provide the video programmers and persons providing accessto video programming with (i) the rate that is lawfully imposed by each localjurisdiction, (ii) a list of the zip plus 4's or a comparable list ofaddresses located in each such local jurisdiction, and (iii) a copy of theordinance and any amendments thereto within thirty days after enactment.

(1995, c. 751.)