58.1-1118 - Intangible personal property assessment sheets or forms. - Virginia Statutes

§ 58.1-1118. Intangible personal property assessment sheets or forms.

The Department shall prescribe and furnish assessment sheets or forms for theuse of every commissioner of the revenue in making assessments of intangiblepersonal property. These assessment sheets or forms shall be made out in asmany copies as may be prescribed by the Department. The original and, if theDepartment so prescribes, one copy of each such sheet or form shall bedelivered to the treasurer of the county or city; one copy shall be sent theDepartment, and one copy shall be retained by the commissioner of therevenue. The commissioner of the revenue shall make out an assessment sheetor form daily as and when returns are received, or in the case of additionalassessments, as and when made, and shall continue so to make out such sheetsor forms daily until all returns so received by him have been assessed. Thecommissioner of the revenue shall each day deliver the original and, if theDepartment so prescribes, one copy of each such sheet or form so made outthat day to the treasurer of the county or city. Within ten days after theclose of each month the commissioner of the revenue shall transmit to theDepartment its copy of the assessment sheets or forms showing assessmentsmade throughout such month. Intangible personal property shall not be enteredon the personal property book.

(Code 1950, § 58-440; 1960, c. 508; 1984, c. 675.)