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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>59492</law_id><section_number>58.1-3107</section_number><catch_line>Commissioner of the revenue to obtain returns from taxpayers</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="31">Local Officers</unit><unit label="article" level="4" order_by="1" identifier="1">Commissioners of the Revenue</unit></structure><text>
						<section><p>Each commissioner of the revenue shall obtain full and complete tax returns from every <span class="dictionary">taxpayer</span> within his <span class="dictionary">jurisdiction</span> who is liable under the <span class="dictionary">law</span> to file such return with him for all taxes assessed by his office. This duty of the commissioner of the revenue to obtain such returns shall in no manner diminish the obligation of the <span class="dictionary">taxpayer</span> to file the required returns without being called upon to do so by the commissioner of the revenue or any other officer.</p></section></text><history>Code 1950, &#xA7; 58-859; 1984, c. 675.</history><metadata></metadata></law>
