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46 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-640 Definitions
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As used in this chapter, unless the context requires a different meaning: "Fund" means the Waste Tire Trust Fund. "Retailer of tires" means any person engaged in the business of making retail sales of tires, whether new or used, within this Commonwealth, and also includes any per…
Va. Code Ann. § 58.1-641 Imposition of tire recycling fee
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Beginning July 1, 2008, there is hereby levied and imposed upon every retailer of tires in the Commonwealth, in addition to all other taxes and fees of every kind now imposed by law, a tire recycling fee of $1.00 for each new tire sold by a retailer. Beginning July 1, 2011, the f…
Va. Code Ann. § 58.1-642 Collection of tire recycling fee; deductions; exemptions
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A. The tire recycling fee levied under this chapter shall be collected by the Tax Commissioner in the same manner as is the retail sales and use tax, pursuant to Chapter 6 (§ 58.1-600 et seq.) of this title. B. The fee imposed under § 58.1-641 shall not apply to new tires for: 1.…
Va. Code Ann. § 58.1-644 Provisions of Chapter 6 of this title to apply, mutatis mutandis
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The provisions in Chapter 6 (§ 58.1-600 et seq.) of this title shall apply to this chapter, mutatis mutandis, except as herein provided and except that replacement truck tires shall be subject to the tax imposed pursuant to this chapter.