§ 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 § 58.1-3916.
History
This law was first created in 1984. The record of its establishment is cataloged in chapter 675 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1984 “Acts” aren’t available online.
1984, c. 675.