58.1-214 - Promulgation and distribution of tax forms.
§ 58.1-214. Promulgation and distribution of tax forms.
To ensure a full collection and accounting for all taxes administered by theDepartment, it shall design, prepare, print and, upon request, distribute allforms and instructions necessary for filing any return required by thissubtitle. In addition, all instructions shall include, in bold type, theaddress and telephone number of the Department of Taxation and, if available,its e-mail and Internet addresses.
The failure of a taxpayer to receive or procure such forms or instructionsshall not, however, relieve such taxpayer from the payment of the tax at thetime and in the manner prescribed by law.
(Code 1950, § 58-441.44; 1966, c. 151; 1984, c. 675; 1996, c. 316.)