77972458.1-3900Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesEnforcement, Collection, Refunds, Remedies And Review Of Local TaxesEnforcement By The Commissioner Of RevenueFiling of returns1984, c. 675.City of Lynchburg v. ENGLISH CONST.081344675 S.E.2d 1972009-04-17https://www.courtlistener.com/opinion/1058361/city-of-lynchburg-v-english-const/ . . . limitations or requirements in Chapter 39 (§ 58.1-3900 et seq.) of this title to the extent that . . . <abbr title="Supreme Court of Virginia">SCV</abbr>Small v. Federal Nat'l Mortgage Ass'n1303172013-09-12https://www.courtlistener.com/opinion/1057715/small-v-federal-natl-mortgage-assn/ . . . enforcement and collection of . . . <abbr title="Supreme Court of Virginia">SCV</abbr>http://law.lis.virginia.gov/vacode/58.1-3900/58.1-3518Taxpayers to file returns/58.1-3518/58.1-3916Counties, cities and towns may provide dates for filing returns, set penalties, interest, etc/58.1-3916//58.1-3900/58.1/III/39/1/58.1-390058.1-3703.158.1-391658.1-3916.02