Virginia § 58.1-3107 Commissioner of the revenue to obtain returns from taxpayers

Virginia Statutes

§ 58.1-3107 — Commissioner of the revenue to obtain returns from taxpayers

Virginia § 58.1-3107

JurisdictionVirginia

Title 58.1TAXATION

Subtitle IIILOCAL TAXES

Ch. 31LOCAL OFFICERS

Art. 1COMMISSIONERS OF THE REVENUE

This text of Virginia § 58.1-3107 (Commissioner of the revenue to obtain returns from taxpayers) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-3107 (2026).

Text

Each commissioner of the revenue shall obtain full and complete tax returns from every taxpayer within his jurisdiction who is liable under the law to file such return with him for all taxes assessed by his office. This duty of the commissioner of the revenue to obtain such returns shall in no manner diminish the obligation of the taxpayer to file the required returns without being called upon to do so by the commissioner of the revenue or any other officer.

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Each commissioner of the revenue shall obtain full and complete tax returns from every taxpayer within his jurisdiction who is liable under the law to file such return with him for all taxes assessed by his office. This duty of the commissioner of the revenue to obtain such returns shall in no manner diminish the obligation of the taxpayer to file the required returns without being called upon to do so by the commissioner of the revenue or any other officer.