58.1-305 - Duties of commissioner of the revenue relating to income tax.
§ 58.1-305. Duties of commissioner of the revenue relating to income tax.
Every commissioner of the revenue shall obtain an income tax return fromevery individual or fiduciary within his jurisdiction who is liable under thelaw to file such a return with him; provided such individual or fiduciary hasnot filed such a return with the Department of Taxation. This duty of thecommissioner of the revenue to obtain such return shall in no manner diminishany obligation to file a return without being called upon to do so by thecommissioner of the revenue or any other officer. Each commissioner of therevenue shall audit returns as soon as practicable after they are made to himand shall assess the amount of taxes, or the amount of additional taxes, asthe case may be, which appears to be due. Such auditing shall not be done ina manner or at a time in any case as will result in any delay on the part ofthe commissioner of the revenue in complying with §§ 58.1-307 and 58.1-350.
(Code 1950, § 58-151.068; 1971, Ex. Sess., c. 171; 1984, c. 675; 2004, c.544.)