Enforcement by the Commissioner of Revenue

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This is Article 1 of the Code of Virginia, titled “Enforcement by the Commissioner of Revenue.” It is part of Chapter 39 “Enforcement, Collection, Refunds, Remedies and Review of Local Taxes”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 10 sections.

§ 58.1-3900	Filing of returns
§ 58.1-3901	Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants
§ 58.1-3902	Certain operators of marinas or boat storage places to file lists of owners of boats
§ 58.1-3903	Omitted local taxes or levies
§ 58.1-3903.1	Waiver of time limitation on assessment of local taxes
§ 58.1-3904	Omitted lands
§ 58.1-3905	Forms for assessment of omitted taxes
§ 58.1-3906	Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes
§ 58.1-3907	Willful failure to collect and account for tax; penalty
§ 58.1-3908	Reserved