{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1703.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1703.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1703.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1703.html"}],"law_id":371026,"edition_id":2,"section_id":371026,"structure_id":52832,"section_number":"58.1-1703","catch_line":"Collection","history":"Code 1950, \u00a7 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.","full_text":"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 (\u00a7 58.1-300 et seq.) of this title, as provided by rules and regulations promulgated by the Tax Commissioner.\n\n","order_by":null,"text":{"0":{"id":1383941,"text":"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 (\u00a7 58.1-300 et seq.) of this title, as provided by rules and regulations promulgated by the Tax Commissioner.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52832,"edition_id":2,"name":"Soft Drink Excise Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52831,"metadata":{"child_laws":6,"child_structures":0},"date_created":"2026-08-02 03:06:35","date_modified":"2026-08-02 12:35:58","permalink":{"id":1479717,"object_type":"structure","relational_id":52832,"identifier":"1","token":"58.1\/I\/17\/1","url":"\/58.1\/I\/17\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52831,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":17,"parent_id":52818,"metadata":{"child_laws":54,"child_structures":13},"date_created":"2026-08-02 03:06:35","date_modified":"2026-08-02 12:35:58","permalink":{"id":1479715,"object_type":"structure","relational_id":52831,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371023,"structure_id":52832,"section_number":"58.1-1700","catch_line":"Title","url":"\/58.1-1700\/","token":"58.1\/I\/17\/1\/58.1-1700","metadata":false},{"id":371024,"structure_id":52832,"section_number":"58.1-1701","catch_line":"Definition","url":"\/58.1-1701\/","token":"58.1\/I\/17\/1\/58.1-1701","metadata":{"court_decisions":""}},{"id":371025,"structure_id":52832,"section_number":"58.1-1702","catch_line":"Tax levied","url":"\/58.1-1702\/","token":"58.1\/I\/17\/1\/58.1-1702","metadata":false},{"id":371026,"structure_id":52832,"section_number":"58.1-1703","catch_line":"Collection","url":"\/58.1-1703\/","token":"58.1\/I\/17\/1\/58.1-1703","metadata":false},{"id":371027,"structure_id":52832,"section_number":"58.1-1704","catch_line":"Tax segregated for state taxation","url":"\/58.1-1704\/","token":"58.1\/I\/17\/1\/58.1-1704","metadata":false},{"id":371028,"structure_id":52832,"section_number":"58.1-1705","catch_line":"Disposition of proceeds","url":"\/58.1-1705\/","token":"58.1\/I\/17\/1\/58.1-1705","metadata":false}],"previous_section":{"id":371025,"structure_id":52832,"section_number":"58.1-1702","catch_line":"Tax levied","url":"\/58.1-1702\/","token":"58.1\/I\/17\/1\/58.1-1702","metadata":false},"next_section":{"id":371027,"structure_id":52832,"section_number":"58.1-1704","catch_line":"Tax segregated for state taxation","url":"\/58.1-1704\/","token":"58.1\/I\/17\/1\/58.1-1704","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1703\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1977, chapter 616; in 1979, chapter 134; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":371444,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","order_by":null,"url":"\/58.1-300\/"}],"permalink":{"id":1479731,"object_type":"law","relational_id":371026,"identifier":"58.1-1703","token":"58.1\/I\/17\/1\/58.1-1703","url":"\/58.1-1703\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1703\/","token":"58.1\/I\/17\/1\/58.1-1703","dublin_core":{"Title":"Collection","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1703","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The excise tax levied by this article shall be collected annually by the <span class=\"dictionary\">Department<\/span> of Taxation in the same manner as the income tax imposed under Chapter 3 (\u00a7&nbsp;<a class=\"law\" title=\"Incomes not subject to local taxation\" href=\"\/58.1-300\/\">58.1-300<\/a> et seq.) of this title, as provided by rules and regulations promulgated by the <span class=\"dictionary\">Tax Commissioner<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCOLLECTION (\u00a7 58.1-1703)\n\nThe excise tax levied by this article shall be collected annually by the\nDepartment of Taxation in the same manner as the income tax imposed under\nChapter 3 (\u00a7 58.1-300 et seq.) of this title, as provided by rules and\nregulations promulgated by the Tax Commissioner.\n\nHISTORY: Code 1950, \u00a7 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}