Virginia Code 58.1-1112: Forwarding to and audit of returns by Department
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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.
Terms Used In Virginia Code 58.1-1112
- Assessment: as used in this subtitle , shall include an assessment made pursuant to notice by the Department of Taxation and self-assessments made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. See Virginia Code 58.1-1820
- Department: means the Department of Taxation. See Virginia Code 58.1-1
- Personal property: All property that is not real property.
Code 1950, § 58-434; 1960, c. 508; 1984, c. 675.