Supplemental reports

# A.

Audits. During the course of an office or field audit the department may request additional information if the auditor determines that the information is necessary to compute the tax. For example, when an adjustment is contemplated under § 58.1-446 of the Code of Virginia, the department will ask for a copy of the federal return of the Domestic International Sales Company.

# B.

Penalty. If the additional information or supplemental report is not supplied within a reasonable time after written demand, the penalty under § 58.1-450 of the Code of Virginia may be imposed.

Last amended: Historical Notes Derived from VR630-3-449, eff. January 1, 1985.

Source: view the official text

Nearby sections (25 sections)

10-120-321 · Separate return; description; filing
10-120-322 · Consolidated returns; description; eligible members;…
10-120-323 · Combined returns; description; eligible members; filing;…
10-120-324 · Consolidated and combined returns; permission to change
10-120-325 · Consolidated and combined returns; carryovers
10-120-326 · Consolidated return; mixed apportionment factors
10-120-327 · Consolidated and combined returns; examples
10-120-330 · Prohibition of worldwide consolidation or combination
10-120-340 · (Repealed.)
10-120-350 · Consolidation of accounts
10-120-360 · (Repealed.)
10-120-380 · Execution of returns
10-120-390 · Supplemental reports
10-120-400 · Extension of time for filing returns
10-120-410 · Time of payment of corporation income taxes
10-120-420 · Declarations of estimated income tax required
10-120-430 · Time for filing declarations
10-120-440 · Installment payment of estimated tax
10-120-450 · (Repealed.)
10-120-460 · Failure to pay estimated tax
10-130-10 · (Repealed.)
10-140-10 · Definitions
10-140-20 · (Repealed.)
10-140-40 · Other methods of withholding
10-140-50 · Miscellaneous payroll period applicable to withholding in…

Full table of contents →