§ 58.1-3107. Commissioner of the revenue to obtain returns from taxpayers
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.
(Code 1950, § 58-859; 1984, c. 675.)
Sections: Previous 58.1-3100 58.1-3101 58.1-3102 58.1-3103 58.1-3104 58.1-3105 58.1-3106 58.1-3107 58.1-3108 58.1-3109 58.1-3110 58.1-3111 58.1-3112 58.1-3113 58.1-3114 NextLast modified: April 3, 2009