A. The Tax Commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter, including the collection of state and local sales and use taxes from remote sellers.
Terms Used In Virginia Code 58.1-601
- Assessment: as used in this subtitle , shall include an assessment made pursuant to notice by the Department of Taxation and self-assessments made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. See Virginia Code 58.1-1820
- Department: means the Department of Taxation. See Virginia Code 58.1-1
- Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
- Person: includes any individual, firm, copartnership, cooperative, nonprofit membership corporation, joint venture, association, corporation, estate, trust, business trust, trustee in bankruptcy, receiver, auctioneer, syndicate, assignee, club, society, or other group or combination acting as a unit, body politic or political subdivision, whether public or private, or quasi-public, and the plural of "person" means the same as the singular. See Virginia Code 58.1-602
- Remote seller: means any dealer deemed to have sufficient activity within the Commonwealth to require registration under § 766; 2019, cc. 815, 816, 854.