§ 58.1-307. Disposition of returns; handling of state income tax payments;audit.
A. As soon as the individual and fiduciary income tax returns have beenreceived by the commissioner of the revenue and entered upon the assessmentsheets or forms, the commissioner of the revenue shall forward such returnsto the Department. The Department, however, may authorize the commissioner ofthe revenue to retain such returns for such length of time as may benecessary to enable him to review them under § 58.1-305 and to use them inascertaining delinquents. As soon as practicable after each such return isreceived by the Department, it shall examine and audit it. Except in criminaland internal investigations, the Department shall conduct its audits,inspections of records, and meetings with taxpayers at reasonable times andplaces. For purposes of informal meetings on appeals under § 58.1-1821,Richmond shall be a reasonable place to meet.
B. If any income tax return filed with and received by the commissioner ofthe revenue or director of finance or other assessing officer is accompaniedby payment, in whole or in part, of the liability shown on such return, suchofficer, within two banking days of receipt of such return, shall deliversuch payment or payments to the treasurer. The commissioner of the revenue ordirector of finance or other assessing officer shall maintain a record of thedate on which such payments are received and shall also record the date onwhich such payments are delivered to the treasurer. The Auditor of PublicAccounts shall either prescribe or approve the commissioner of the revenue'sor director of finance's or other assessing officer's record-keeping systemand shall audit such records as provided for in Chapter 14 (§ 30-130 et seq.)of Title 30. The Auditor, in his discretion, upon a showing of hardshipmaking it difficult to comply with these requirements, may prescribe orapprove alternative arrangements intended to accomplish the same result. Thetreasurer shall act in accordance with subsection B of § 2.2-806 and58.1-3168 in the handling, deposit, and accounting of such payments.
(Code 1950, § 58-151.070; 1971, Ex. Sess., c. 171; 1984, c. 675; 1991, c.485; 1996, c. 634.)
§ 58.1-307. Disposition of returns; handling of state income tax payments;audit.
A. As soon as the individual and fiduciary income tax returns have beenreceived by the commissioner of the revenue and entered upon the assessmentsheets or forms, the commissioner of the revenue shall forward such returnsto the Department. The Department, however, may authorize the commissioner ofthe revenue to retain such returns for such length of time as may benecessary to enable him to review them under § 58.1-305 and to use them inascertaining delinquents. As soon as practicable after each such return isreceived by the Department, it shall examine and audit it. Except in criminaland internal investigations, the Department shall conduct its audits,inspections of records, and meetings with taxpayers at reasonable times andplaces. For purposes of informal meetings on appeals under § 58.1-1821,Richmond shall be a reasonable place to meet.
B. If any income tax return filed with and received by the commissioner ofthe revenue or director of finance or other assessing officer is accompaniedby payment, in whole or in part, of the liability shown on such return, suchofficer, within two banking days of receipt of such return, shall deliversuch payment or payments to the treasurer. The commissioner of the revenue ordirector of finance or other assessing officer shall maintain a record of thedate on which such payments are received and shall also record the date onwhich such payments are delivered to the treasurer. The Auditor of PublicAccounts shall either prescribe or approve the commissioner of the revenue'sor director of finance's or other assessing officer's record-keeping systemand shall audit such records as provided for in Chapter 14 (§ 30-130 et seq.)of Title 30. The Auditor, in his discretion, upon a showing of hardshipmaking it difficult to comply with these requirements, may prescribe orapprove alternative arrangements intended to accomplish the same result. Thetreasurer shall act in accordance with subsection B of § 2.2-806 and58.1-3168 in the handling, deposit, and accounting of such payments.
(Code 1950, § 58-151.070; 1971, Ex. Sess., c. 171; 1984, c. 675; 1991, c.485; 1996, c. 634.)
§ 58.1-307. Disposition of returns; handling of state income tax payments;audit.
A. As soon as the individual and fiduciary income tax returns have beenreceived by the commissioner of the revenue and entered upon the assessmentsheets or forms, the commissioner of the revenue shall forward such returnsto the Department. The Department, however, may authorize the commissioner ofthe revenue to retain such returns for such length of time as may benecessary to enable him to review them under § 58.1-305 and to use them inascertaining delinquents. As soon as practicable after each such return isreceived by the Department, it shall examine and audit it. Except in criminaland internal investigations, the Department shall conduct its audits,inspections of records, and meetings with taxpayers at reasonable times andplaces. For purposes of informal meetings on appeals under § 58.1-1821,Richmond shall be a reasonable place to meet.
B. If any income tax return filed with and received by the commissioner ofthe revenue or director of finance or other assessing officer is accompaniedby payment, in whole or in part, of the liability shown on such return, suchofficer, within two banking days of receipt of such return, shall deliversuch payment or payments to the treasurer. The commissioner of the revenue ordirector of finance or other assessing officer shall maintain a record of thedate on which such payments are received and shall also record the date onwhich such payments are delivered to the treasurer. The Auditor of PublicAccounts shall either prescribe or approve the commissioner of the revenue'sor director of finance's or other assessing officer's record-keeping systemand shall audit such records as provided for in Chapter 14 (§ 30-130 et seq.)of Title 30. The Auditor, in his discretion, upon a showing of hardshipmaking it difficult to comply with these requirements, may prescribe orapprove alternative arrangements intended to accomplish the same result. Thetreasurer shall act in accordance with subsection B of § 2.2-806 and58.1-3168 in the handling, deposit, and accounting of such payments.
(Code 1950, § 58-151.070; 1971, Ex. Sess., c. 171; 1984, c. 675; 1991, c.485; 1996, c. 634.)
