As soon as the returns of intangible personal property have been received by the commissioner of the revenue and entered upon the assessment sheets or forms, the commissioner of the revenue shall forward such returns to the Department of Taxation. The Department may, however, authorize the commissioner of the revenue to retain such returns for such length of time as may be necessary to enable him to properly review the returns.
Code 1950, § 58-434; 1960, c. 508; 1984, c. 675.
Structure Code of Virginia
Chapter 11 - Intangible Personal Property Tax
§ 58.1-1100. Intangible personal property; segregated for state taxation
§ 58.1-1102. Intangible personal property of certain poultry and livestock producers
§ 58.1-1103. Exempt professions and businesses; how property used therein taxable
§ 58.1-1104. To what extent dairies taxable on intangible personal property
§ 58.1-1105. Suppliers of pulpwood, veneer logs, mine props and railroad crossties
§ 58.1-1106. Situs; nonresidents, branches outside of Commonwealth
§ 58.1-1107. Date as of which intangible personal property must be returned
§ 58.1-1108. Time for filing returns; payment of tax
§ 58.1-1109. Extension of time for filing returns
§ 58.1-1110. Where to file return; duty of the commissioner of revenue; audit and assessment
§ 58.1-1111. Application to fiduciaries generally
§ 58.1-1112. Forwarding to and audit of returns by Department
§ 58.1-1114. Assessment and payment of deficiency; penalties; application for correction
§ 58.1-1115. Refund of overpayment
§ 58.1-1116. Failure to pay tax when due; civil penalties
§ 58.1-1117. How intangible personal property tax collectible
§ 58.1-1118. Intangible personal property assessment sheets or forms