CODE OF VIRGINIA

FILING OF RETURNS (§ 58.1-3900)

Any person having taxable personal property, machinery and tools or
merchants’ capital on January 1 of any year shall file a return thereof
with the commissioner of the revenue for his county or city in accordance with
§ 58.1-3518. Such returns shall be filed by May 1 of each year, except as
otherwise provided by ordinance adopted under § 58.1-3916.

HISTORY: 1984, c. 675.