Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3115
Arrangement and contents of books
In making out assessment books, the commissioner of the revenue shall arrange them alphabetically to show the persons chargeable with taxes. When there are two or more persons of the same name, he shall use some distinguishing sign by which the taxpayer may be identified. The address of each taxpayer shall be given.
The commissioner of the revenue shall, in making out the original personal property book and the two copies thereof, follow strictly the form prescribed by the Department of Taxation.
All taxable tangible personal property and all other subjects of taxation not required by law to be assessed on some other book or form shall be entered in the personal property book.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 58.1-3120 · If books for preceding year not made out, how supplied
- 58.1-3121 · Penalty for false entry in books
- 58.1-3122 · Tax Commissioner may report misconduct or incapacity of…
- 58.1-3122.1 · Photocopying fees imposed by commissioners of the revenue
- 58.1-3122.2 · Remote access to nonconfidential public records…
- 58.1-3122.3 · Commissioners to provide certain information to the…
- 58.1-3123 · Interpretation of "treasurer."
- 58.1-3124 · Where office of county treasurer to be maintained;…