 |
Code of Virginia (Last Updated:July 28, 2020) |
 |
TITLE 58.1. Taxation |
|
|
SUBTITLE III. Local Taxes |
|
|
CHAPTER 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes |
|
|
ARTICLE 1. Enforcement By the Commissioner of Revenue |
| SECTION 58.1-3900. Filing of returns |
| SECTION 58.1-3902. Certain operators of marinas or boat storage places to file lists of owners of boats |
| SECTION 58.1-3903. Omitted local taxes or levies |
| SECTION 58.1-3903.1. Waiver of time limitation on assessment of local taxes |
| SECTION 58.1-3904. Omitted lands |
| SECTION 58.1-3905. Forms for assessment of omitted taxes |
| SECTION 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 |
| SECTION 58.1-3907. Willful failure to collect and account for tax; penalty |
| SECTION 58.1-3908. Reserved |