CODE OF VIRGINIA

FORWARDING TO AND AUDIT OF RETURNS BY DEPARTMENT (§ 58.1-1112)

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.

HISTORY: Code 1950, § 58-434; 1960, c. 508; 1984, c. 675.