                                 CODE OF VIRGINIA

DUTIES OF COMMISSIONER OF THE REVENUE RELATING TO INCOME TAX (§ 58.1-305)

Every commissioner of the revenue shall obtain an income tax return from every
individual or fiduciary within his jurisdiction who is liable under the law to
file such a return with him; provided such individual or fiduciary has not filed
such a return with the Department of Taxation. This duty of the commissioner of
the revenue to obtain such return shall in no manner diminish any obligation to
file a return without being called upon to do so by the commissioner of the
revenue or any other officer. Each commissioner of the revenue shall audit
returns 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. Such auditing shall not be done in a manner or at a time in
any case as will result in any delay on the part of the commissioner of the
revenue in complying with §§ 58.1-307 and 58.1-350.

HISTORY: Code 1950, § 58-151.068; 1971, Ex. Sess., c. 171; 1984, c. 675; 2004,
c. 544.