Administrative Code

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Virginia Administrative Code
Title 24. Transportation and Motor Vehicles
Agency 20. Department of Motor Vehicles
Chapter 100. Virginia Motor Vehicle Rental Taxes and Fees Rules and Regulations
9/24/2020

24VAC20-100-440. Penalties and Interest Paid As Though Part of the Taxes and Fees.

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.

Statutory Authority

§ 58.1-2421 of the Code of Virginia.

Historical Notes

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

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