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

Virginia Statutes

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

Virginia § 58.1-1112

Title 58.1TAXATION

Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION

Ch. 11INTANGIBLE PERSONAL PROPERTY TAX

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Bluebook

Va. Code Ann. § 58.1-1112 (2026).

Text

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.

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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.