Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3107
Commissioner of the revenue to obtain returns from taxpayers
Official textlaw.lis.virginia.gov
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.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3015 · To whom property generally shall be taxed and by whom listed
- 58.1-3016 · Retention of property for payment of taxes
- 58.1-3017 · Disclosure of social security account numbers for local tax…
- 58.1-3018 · Payment of local taxes on behalf of taxpayer by third…
- 58.1-3019 · Local tax credits for approved local volunteer activities
- 58.1-3100 · Interpretation of "commissioner."
- 58.1-3101 · County commissioner of the revenue to keep an office at…
- 58.1-3102 · Jurisdiction of commissioners
- 58.1-3103 · When commissioners begin work; commissioners to make…
- 58.1-3104 · Commissioner of the revenue entitled to books and papers of…
- 58.1-3105 · Tax Commissioner to instruct commissioners of the revenue
- 58.1-3106 · How compensation of commissioners paid; when compensation…
- 58.1-3107 · Commissioner of the revenue to obtain returns from taxpayers
- 58.1-3108 · Commissioner to render taxpayer assistance and may go to…
- 58.1-3109 · Duties of commissioners as to personal property, income and…
- 58.1-3110 · Power to summon taxpayers and other persons
- 58.1-3111 · Penalties
- 58.1-3112 · Commissioner to preserve returns; destruction of returns;…
- 58.1-3113 · Returns of intangible personal property forwarded to…
- 58.1-3114 · Books and certain forms of returns to be furnished by…
- 58.1-3115 · Arrangement and contents of books
- 58.1-3116 · Department may prescribe separate books for state and local…
- 58.1-3117 · Disposition of supplemental assessment sheets
- 58.1-3118 · Commissioner to retain original personal property book;…
- 58.1-3119 · Personal property book not to be altered after delivery to…