{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-352.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-352.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-352.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-352.html"}],"law_id":69437,"edition_id":1,"section_id":69437,"structure_id":14178,"section_number":"58.1-352","catch_line":"Memorandum assessments","history":"Code 1950, \u00a7 58-151.077; 1971, Ex. Sess., c. 171; 1977, c. 396; 1984, c. 675.","full_text":"The commissioner of the revenue shall prepare a memorandum assessment if the taxpayer, on filing his return, desires to pay in currency. Such memorandum shall be prepared on a form to be prescribed and furnished by the Department and a copy of such memorandum assessment shall be immediately certified to the treasurer, who shall receive the currency or coin from the taxpayer and give his receipt therefor. Memorandum assessments shall be subsequently entered by the commissioner of the revenue on the prescribed assessment sheets or forms, and the Department may prescribe and furnish forms for making memorandum assessments in all additional cases in which, in the opinion of the Department, the same may be necessary to facilitate the assessment and collection of individual and fiduciary income taxes.","order_by":null,"text":{"0":{"id":251119,"text":"The commissioner of the revenue shall prepare a memorandum assessment if the taxpayer, on filing his return, desires to pay in currency. Such memorandum shall be prepared on a form to be prescribed and furnished by the Department and a copy of such memorandum assessment shall be immediately certified to the treasurer, who shall receive the currency or coin from the taxpayer and give his receipt therefor. Memorandum assessments shall be subsequently entered by the commissioner of the revenue on the prescribed assessment sheets or forms, and the Department may prescribe and furnish forms for making memorandum assessments in all additional cases in which, in the opinion of the Department, the same may be necessary to facilitate the assessment and collection of individual and fiduciary income taxes.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14178,"edition_id":1,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:09","date_modified":"2026-06-26 03:47:09","permalink":{"id":254259,"object_type":"structure","relational_id":14178,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":75406,"structure_id":14178,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":62449,"structure_id":14178,"section_number":"58.1-341.1","catch_line":"Returns of individuals; 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how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":false},{"id":65733,"structure_id":14178,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":64802,"structure_id":14178,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":false}],"previous_section":{"id":56960,"structure_id":14178,"section_number":"58.1-351","catch_line":"When, where and how individual income taxes payable and collectible","url":"\/58.1-351\/","token":"58.1\/I\/3\/4\/58.1-351","metadata":false},"next_section":{"id":70299,"structure_id":14178,"section_number":"58.1-353","catch_line":"Duties of county and city treasurer in collecting tax","url":"\/58.1-353\/","token":"58.1\/I\/3\/4\/58.1-353","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-352\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1977, chapter 396; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":254377,"object_type":"law","relational_id":69437,"identifier":"58.1-352","token":"58.1\/I\/3\/4\/58.1-352","url":"\/58.1-352\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-352\/","token":"58.1\/I\/3\/4\/58.1-352","dublin_core":{"Title":"Memorandum assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-352","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The commissioner of the revenue shall prepare a <span class=\"dictionary\">memorandum<\/span> assessment if the <span class=\"dictionary\">taxpayer<\/span>, on filing his return, desires to pay in currency. Such <span class=\"dictionary\">memorandum<\/span> shall be prepared on a form to be prescribed and furnished by the <span class=\"dictionary\">Department<\/span> and a copy of such <span class=\"dictionary\">memorandum<\/span> assessment shall be immediately certified to the treasurer, who shall receive the currency or coin from the <span class=\"dictionary\">taxpayer<\/span> and give his receipt therefor. <span class=\"dictionary\">Memorandum<\/span> assessments shall be subsequently entered by the commissioner of the revenue on the prescribed assessment sheets or forms, and the <span class=\"dictionary\">Department<\/span> may prescribe and furnish forms for making <span class=\"dictionary\">memorandum<\/span> assessments in all additional cases in which, in the <span class=\"dictionary\">opinion<\/span> of the <span class=\"dictionary\">Department<\/span>, the same may be necessary to facilitate the assessment and collection of <span class=\"dictionary\">individual<\/span> and fiduciary income taxes.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nMEMORANDUM ASSESSMENTS (\u00a7 58.1-352)\n\nThe commissioner of the revenue shall prepare a memorandum assessment if the\ntaxpayer, on filing his return, desires to pay in currency. Such memorandum\nshall be prepared on a form to be prescribed and furnished by the Department and\na copy of such memorandum assessment shall be immediately certified to the\ntreasurer, who shall receive the currency or coin from the taxpayer and give his\nreceipt therefor. Memorandum assessments shall be subsequently entered by the\ncommissioner of the revenue on the prescribed assessment sheets or forms, and\nthe Department may prescribe and furnish forms for making memorandum assessments\nin all additional cases in which, in the opinion of the Department, the same may\nbe necessary to facilitate the assessment and collection of individual and\nfiduciary income taxes.\n\nHISTORY: Code 1950, \u00a7 58-151.077; 1971, Ex. Sess., c. 171; 1977, c. 396; 1984,\nc. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}