<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>72677</law_id><section_number>58.1-3517</section_number><catch_line>Department of Taxation to prescribe and furnish forms of returns; use of local forms</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="35">Tangible Personal Property, Machinery and Tools and Merchants' Capital</unit><unit label="article" level="4" order_by="1" identifier="5">Tax Day/Filing of Returns</unit></structure><text>
						<section><p>Blank forms of returns for reporting the classes of property mentioned in this chapter shall be prescribed by the <span class="dictionary">Department</span> of Taxation and furnished to the commissioners of the revenue in ample time for their use. The commissioner of the revenue of any county or city may use a local form in lieu of that prescribed by the <span class="dictionary">Department</span>.</p></section></text><history>Code 1950, &#xA7; 58-836; 1979, c. 576; 1984, c. 675.</history><metadata></metadata></law>
