§ 58.1-3108. Commissioner to render taxpayer assistance and may go to convenient places to receive returns; adve...
A. Each commissioner of the revenue shall render such taxpayer assistance as may be necessary for the preparation of any return required by law to be filed with his office. Such commissioners may go to convenient public places within the county or city for the purpose of receiving state and local tax returns. Compliance by the commissioner of the revenue with this section shall not relieve him of the duty to obtain tax returns as required by § 58.1-3107.
B. Each commissioner shall advertise, in some newspaper of general circulation in the city or county, at least once during the thirty days prior to the time fixed by law for filing returns without penalty, the location of the commissioner's office, the location of such branch offices as he may establish, and the hours of the day, not less than eight hours each day, during which such office or offices shall be open for business. Such advertisement shall state the time when returns of taxpayers must be filed.
(Code 1950, §§ 58-861, 58-862; 1982, cc. 114, 466; 1984, c. 675.)
Sections: Previous 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 58.1-3115 NextLast modified: April 16, 2009