                                 CODE OF VIRGINIA

DUTIES OF COMMISSIONERS AS TO PERSONAL PROPERTY, INCOME AND LICENSES (§
58.1-3109)

Each commissioner of the revenue shall:

1. Review the lists of all persons licensed by the commissioner of the revenue
and assess, for the current license year, additional license taxes for any
person who has reported less than the law requires;

2. Upon investigation, assess the proper license taxes for any person who has
without a license conducted any business for which a license is required;

3. Review, in regard to intangible personal property and income, such returns of
taxpayers as may be referred to him by the Department of Taxation and report to
the Department, for assessment, any additional intangible personal property and
income when his review or investigation discloses that such property or income
has not been reported for taxation or has been reported for taxation at less
than the law requires;

4. Examine causes pending in the courts of his county or city and the records
thereof and ascertain and assess all property and income subject to assessment
by his office;

5. Require every taxpayer who may not have properly returned to the commissioner
of the revenue all of his tangible and intangible personal property, and
licenses for the current tax year and the three preceding tax years to make the
proper and complete return;

6. Require taxpayers or their agents or any person, firm or officer of a company
or corporation to furnish information relating to tangible or intangible
personal property, income or license taxes of any and all taxpayers; and require
such persons to furnish access to books of account or other papers and records
for the purpose of verifying the tax returns of such taxpayers and procuring the
information necessary to make a complete assessment of any taxpayer&#8217;s
tangible and intangible personal property, and license taxes for the current tax
year and the three preceding tax years;

7. Make such reports to the Department of Taxation as may be required by law or
as the rules and regulations adopted by the Tax Commissioner may require;

8. Upon written request of any town treasurer or director of finance or other
officer who performs the duties of a treasurer and whose locality is located
within such commissioner&#8217;s jurisdiction, provide the name, address and
social security number of any taxpayer who has filed a personal property tax
return with such commissioner of the revenue, as long as such town treasurer or
director of finance or other officer who performs the duties of a treasurer
shall certify that such information is sought in the performance of official
duties. Any town official to whom information is furnished pursuant to this
provision shall be bound by the provisions and penalties of &#xA7; 58.1-3; and

9. Notify the animal control officer of the presence of any commercial dog
breeder, as defined in &#xA7; 3.2-6500, operating within the locality.

HISTORY: Code 1950, §§ 58-865, 58-874; 1980, c. 317; 1984, c. 675; 1991, cc.
8, 448; 2008, c. 852.