SECTION 58.1-3900. Filing of returns  

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 § 58.1-3518 .

1984, c. 675.