                                 CODE OF VIRGINIA

COMMISSIONER TO RENDER TAXPAYER ASSISTANCE AND MAY GO TO CONVENIENT PLACES TO
RECEIVE RETURNS; ADVERTISEMENT BY COMMISSIONER (§ 58.1-3108)

A. Each commissioner of the revenue shall render such taxpayer assistance as may
be necessary for the preparation of any return required by law to be filed with
his office. Such commissioners may go to convenient public places within the
county or city for the purpose of receiving state and local tax returns.
Compliance by the commissioner of the revenue with this section shall not
relieve him of the duty to obtain tax returns as required by &#xA7; 58.1-3107.

B. Each commissioner shall advertise, in some newspaper of general circulation
in the city or county, at least once during the seven days prior to the time
fixed by law for filing returns without penalty, the location of the
commissioner&#8217;s office, the location of such branch offices as he may
establish, and the hours of the day, not less than eight hours each day, during
which such office or offices shall be open for business. Such advertisement
shall state the time when returns of taxpayers must be filed.

HISTORY: Code 1950, §§ 58-861, 58-862; 1982, cc. 114, 466; 1984, c. 675; 2023,
cc. 506, 507.