Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 11. Intangible Personal Property Tax
11/25/2020

§ 58.1-1112. Forwarding to and audit of returns by Department.

As soon as the returns of intangible personal property have been received by the commissioner of the revenue and entered upon the assessment sheets or forms, the commissioner of the revenue shall forward such returns to the Department of Taxation. The Department may, however, authorize the commissioner of the revenue to retain such returns for such length of time as may be necessary to enable him to properly review the returns.

Code 1950, § 58-434; 1960, c. 508; 1984, c. 675.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.