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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>70673</law_id><section_number>58.1-448</section_number><catch_line>Forms to be furnished</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="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="1" identifier="14">Accounting, Returns, Procedures for Corporations</unit></structure><text>
						<section><p>Duplicate blank forms of reports shall be furnished by mail by the <span class="dictionary">Department</span> to the <span class="dictionary">taxpayer</span> at least thirty days before the time for filing returns, but failure to secure such a blank shall not release any <span class="dictionary">corporation</span> from the obligation of making any report herein required.</p></section></text><history>Code 1950, &#xA7; 58-151.085; 1971, Ex. Sess., c. 171; 1984, c. 675.</history><metadata></metadata></law>
