State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-11 > 58-1-1112

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

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

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

State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-11 > 58-1-1112

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

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

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


State Codes and Statutes

State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-11 > 58-1-1112

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

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

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