CODE OF VIRGINIA

RETURNS OF INTANGIBLE PERSONAL PROPERTY FORWARDED TO DEPARTMENT (§ 58.1-3113)

All returns which are used for the assessment of intangible personal property
shall be transmitted by the commissioner of the revenue to the Department of
Taxation at its office in Richmond, after the commissioner of the revenue has
recorded the assessments on such property in his assessment books.

HISTORY: Code 1950, § 58-878; 1956, c. 69; 1984, c. 675.