§ 58.1-352. Memorandum assessments
The commissioner of the revenue shall prepare a memorandum assessment if the taxpayer, on filing his return, desires to pay in currency. Such memorandum shall be prepared on a form to be prescribed and furnished by the Department and a copy of such memorandum assessment shall be immediately certified to the treasurer, who shall receive the currency or coin from the taxpayer and give his receipt therefor. Memorandum assessments shall be subsequently entered by the commissioner of the revenue on the prescribed assessment sheets or forms, and the Department may prescribe and furnish forms for making memorandum assessments in all additional cases in which, in the opinion of the Department, the same may be necessary to facilitate the assessment and collection of individual and fiduciary income taxes.
(Code 1950, § 58-151.077; 1971, Ex. Sess., c. 171; 1977, c. 396; 1984, c. 675.)
Sections: Previous 58.1-347 58.1-348 58.1-348.1 58.1-348.2 58.1-349 58.1-350 58.1-351 58.1-352 58.1-353 58.1-354 58.1-355 58.1-360 58.1-361 58.1-362 58.1-363 NextLast modified: April 3, 2009