{"data":{"id":"us-va/va.-code-58.1-646","jurisdiction":"us-va","citation":"Va. Code § 58.1-646","heading":"Administration of chapter","body":"The Tax Commissioner shall administer and enforce the collection of the taxes and penalties imposed by this chapter.2006, c. 780.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 6.2. VIRGINIA COMMUNICATIONS SALES AND USE TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-646/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"5295c1be698c6c4ec860a6c5d3a0370b69b7f47d1eeda464cbc620ed788d06e9","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-645","next":"us-va/va.-code-58.1-647"},"notice":"GroundRules: Original legal text. Not legal advice."}