Code of Virginia § 58.1-3900. Filing of returns.
65 words·~1 min read·
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Any person having taxable personal property, machinery and tools or merchants' capital on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city in accordance with § 58.1-3518 . Such returns shall be filed by May 1 of each year, except as otherwise provided by ordinance adopted under § 58.1-3916 .
1984, c. 675.