§ 58.1-1110. Where to file return; duty of the commissioner of revenue; auditand assessment.
A. Every person subject to taxation pursuant to this chapter shall file hisreturn with the commissioner of the revenue for the county or city in whichhe maintains his domicile, if he is domiciled in this Commonwealth. If he isnot domiciled in this Commonwealth, he shall file the return with thecommissioner of the revenue for the county or city in which his business, orthe major part thereof, is conducted. An unincorporated company subject tosuch taxation shall file a return with the commissioner of the revenue forthe county or city in which its business, or the major part thereof, isconducted. A corporation owning taxable intangible personal property shallfile a return with the commissioner of the revenue for the county or city inwhich the registered office of the corporation is located. It shall be theduty of each commissioner of the revenue to obtain a return of intangiblepersonal property from every such taxpayer within his jurisdiction who isliable to file a return with him.
B. Each commissioner of the revenue shall audit returns of taxpayers as soonas practicable after they are made to him and shall assess the amount oftaxes, or the amount of additional taxes, as the case may be, which appearsto be due. The auditing of such returns shall not be done in any manner or ata time that will result in a delay on the part of the commissioner of therevenue in complying with §§ 58.1-1116 and 58.1-1117.
(Code 1950, §§ 58-427, 58-429, 58-430, 58-431; 1956, c. 439; 1960, c. 508;1984, c. 675.)
§ 58.1-1110. Where to file return; duty of the commissioner of revenue; auditand assessment.
A. Every person subject to taxation pursuant to this chapter shall file hisreturn with the commissioner of the revenue for the county or city in whichhe maintains his domicile, if he is domiciled in this Commonwealth. If he isnot domiciled in this Commonwealth, he shall file the return with thecommissioner of the revenue for the county or city in which his business, orthe major part thereof, is conducted. An unincorporated company subject tosuch taxation shall file a return with the commissioner of the revenue forthe county or city in which its business, or the major part thereof, isconducted. A corporation owning taxable intangible personal property shallfile a return with the commissioner of the revenue for the county or city inwhich the registered office of the corporation is located. It shall be theduty of each commissioner of the revenue to obtain a return of intangiblepersonal property from every such taxpayer within his jurisdiction who isliable to file a return with him.
B. Each commissioner of the revenue shall audit returns of taxpayers as soonas practicable after they are made to him and shall assess the amount oftaxes, or the amount of additional taxes, as the case may be, which appearsto be due. The auditing of such returns shall not be done in any manner or ata time that will result in a delay on the part of the commissioner of therevenue in complying with §§ 58.1-1116 and 58.1-1117.
(Code 1950, §§ 58-427, 58-429, 58-430, 58-431; 1956, c. 439; 1960, c. 508;1984, c. 675.)
§ 58.1-1110. Where to file return; duty of the commissioner of revenue; auditand assessment.
A. Every person subject to taxation pursuant to this chapter shall file hisreturn with the commissioner of the revenue for the county or city in whichhe maintains his domicile, if he is domiciled in this Commonwealth. If he isnot domiciled in this Commonwealth, he shall file the return with thecommissioner of the revenue for the county or city in which his business, orthe major part thereof, is conducted. An unincorporated company subject tosuch taxation shall file a return with the commissioner of the revenue forthe county or city in which its business, or the major part thereof, isconducted. A corporation owning taxable intangible personal property shallfile a return with the commissioner of the revenue for the county or city inwhich the registered office of the corporation is located. It shall be theduty of each commissioner of the revenue to obtain a return of intangiblepersonal property from every such taxpayer within his jurisdiction who isliable to file a return with him.
B. Each commissioner of the revenue shall audit returns of taxpayers as soonas practicable after they are made to him and shall assess the amount oftaxes, or the amount of additional taxes, as the case may be, which appearsto be due. The auditing of such returns shall not be done in any manner or ata time that will result in a delay on the part of the commissioner of therevenue in complying with §§ 58.1-1116 and 58.1-1117.
(Code 1950, §§ 58-427, 58-429, 58-430, 58-431; 1956, c. 439; 1960, c. 508;1984, c. 675.)
