                                 CODE OF VIRGINIA

MEMORANDUM ASSESSMENTS (§ 58.1-352)

The commissioner of the revenue shall prepare a memorandum assessment if the
taxpayer, on filing his return, desires to pay in currency. Such memorandum
shall be prepared on a form to be prescribed and furnished by the Department and
a copy of such memorandum assessment shall be immediately certified to the
treasurer, who shall receive the currency or coin from the taxpayer and give his
receipt therefor. Memorandum assessments shall be subsequently entered by the
commissioner of the revenue on the prescribed assessment sheets or forms, and
the Department may prescribe and furnish forms for making memorandum assessments
in all additional cases in which, in the opinion of the Department, the same may
be necessary to facilitate the assessment and collection of individual and
fiduciary income taxes.

HISTORY: Code 1950, § 58-151.077; 1971, Ex. Sess., c. 171; 1977, c. 396; 1984,
c. 675.