Article 1: Enforcement by the Commissioner of Revenue

This article is comprised of the following sections:

§58.1-3900 Filing of returns
§58.1-3901 Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants
§58.1-3902 Certain operators of marinas or boat storage places to file lists of owners of boats
§58.1-3903 Omitted local taxes or levies
§58.1-3903.1 Waiver of time limitation on assessment of local taxes
§58.1-3904 Omitted lands
§58.1-3905 Forms for assessment of omitted taxes
§58.1-3906 Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes
§58.1-3907 Willful failure to collect and account for tax; penalty
§58.1-3908 Reserved
