{"data":{"id":"us-va/va.-code-58.1-1703","jurisdiction":"us-va","citation":"Va. Code § 58.1-1703","heading":"Collection","body":"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.Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 17. MISCELLANEOUS TAXES","Article 1. SOFT DRINK EXCISE TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1703/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"89974d7dee97af2b7e8b1764fdcf5a0b64e79481498efcdc3a38baedc91d8f89","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1702","next":"us-va/va.-code-58.1-1704"},"notice":"GroundRules: Original legal text. Not legal advice."}