Section 440. Penalties and interest paid as though part of the taxes and fees

Latest version.

All penalties and interest are paid by the rentor and collected by the commissioner in the same manner as if they were part of the taxes and fees. The rentor may not collect such penalties or interest from his customers.

Historical Notes

Derived from VR485-60-8701 § 6.15, eff. January 1, 1987; amended, Volume 20, Issue 21, eff. July 1, 2004.

Statutory Authority

§ 58.1-2421 of the Code of Virginia.

                    
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