Enforcement By The Commissioner Of Revenue
This is Article 1 of the Code of Virginia, titled “Enforcement By The Commissioner Of Revenue.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 39, titled “Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes.” It’s comprised of the following 10 sections.
- § 58.1-3900
- Filing of returns
- § 58.1-3901
- Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants
- § 58.1-3902
- Certain operators of marinas or boat storage places to file lists of owners of boats
- § 58.1-3903
- Omitted local taxes or levies
- § 58.1-3903.1
- Waiver of time limitation on assessment of local taxes
- § 58.1-3904
- Omitted lands
- § 58.1-3905
- Forms for assessment of omitted taxes
- § 58.1-3906
- Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes
- § 58.1-3907
- Willful failure to collect and account for tax; penalty
- § 58.1-3908
- Repealed