§ 58.1-1118. Intangible personal property assessment sheets or forms
The Department shall prescribe and furnish assessment sheets or forms for the use of every commissioner of the revenue in making assessments of intangible personal property. These assessment sheets or forms shall be made out in as many copies as may be prescribed by the Department. The original and, if the Department so prescribes, one copy of each such sheet or form shall be delivered to the treasurer of the county or city; one copy shall be sent the Department, and one copy shall be retained by the commissioner of the revenue. The commissioner of the revenue shall make out an assessment sheet or form daily as and when returns are received, or in the case of additional assessments, as and when made, and shall continue so to make out such sheets or forms daily until all returns so received by him have been assessed. The commissioner of the revenue shall each day deliver the original and, if the Department so prescribes, one copy of each such sheet or form so made out that day to the treasurer of the county or city. Within ten days after the close of each month the commissioner of the revenue shall transmit to the Department its copy of the assessment sheets or forms showing assessments made throughout such month. Intangible personal property shall not be entered on the personal property book.
(Code 1950, § 58-440; 1960, c. 508; 1984, c. 675.)
Sections: Previous 58.1-1104 58.1-1105 58.1-1106 58.1-1107 58.1-1108 58.1-1109 58.1-1110 58.1-1111 58.1-1112 58.1-1113 58.1-1114 58.1-1115 58.1-1116 58.1-1117 58.1-1118Last modified: April 3, 2009