CODE OF VIRGINIA

PROMULGATION AND DISTRIBUTION OF TAX FORMS (§ 58.1-214)

To ensure a full collection and accounting for all taxes administered by the
Department, it shall design, prepare, print and, upon request, distribute all
forms and instructions necessary for filing any return required by this
subtitle. In addition, all instructions shall include, in bold type, the address
and telephone number of the Department of Taxation and, if available, its e-mail
and Internet addresses.The failure of a taxpayer to receive or procure such
forms or instructions shall not, however, relieve such taxpayer from the payment
of the tax at the time and in the manner prescribed by law.

HISTORY: Code 1950, § 58-441.44; 1966, c. 151; 1984, c. 675; 1996, c. 316.