                                 CODE OF VIRGINIA

WHERE TO FILE RETURN; DUTY OF THE COMMISSIONER OF REVENUE; AUDIT AND ASSESSMENT
(§ 58.1-1110)

A. Every person subject to taxation pursuant to this chapter shall file his
return with the commissioner of the revenue for the county or city in which he
maintains his domicile, if he is domiciled in this Commonwealth. If he is not
domiciled in this Commonwealth, he shall file the return with the commissioner
of the revenue for the county or city in which his business, or the major part
thereof, is conducted. An unincorporated company subject to such taxation shall
file a return with the commissioner of the revenue for the county or city in
which its business, or the major part thereof, is conducted. A corporation
owning taxable intangible personal property shall file a return with the
commissioner of the revenue for the county or city in which the registered
office of the corporation is located. It shall be the duty of each commissioner
of the revenue to obtain a return of intangible personal property from every
such taxpayer within his jurisdiction who is liable to file a return with him.

B. Each commissioner of the revenue shall audit returns of taxpayers as soon as
practicable after they are made to him and shall assess the amount of taxes, or
the amount of additional taxes, as the case may be, which appears to be due. The
auditing of such returns shall not be done in any manner or at a time that will
result in a delay on the part of the commissioner of the revenue in complying
with &#xA7;&#xA7; 58.1-1116 and 58.1-1117.

HISTORY: Code 1950, §§ 58-427, 58-429, 58-430, 58-431; 1956, c. 439; 1960, c.
508; 1984, c. 675.