58.1-3900 - Filing of returns.
§ 58.1-3900. Filing of returns.
Any person having taxable personal property, machinery and tools ormerchants' capital on January 1 of any year shall file a return thereof withthe 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 asotherwise provided by ordinance adopted under § 58.1-3916.
(1984, c. 675.)