CHAPTER 343

An Act to amend and reenact § 58-151.25 of the Code of Virginia, relating
to sheets or forms for recording declarations of estimated tax and
procedures in relation thereto.

[fH 1129]

Approved April 2, 1968

Be it enacted by the General Assembly of Virginia:
ha That § 58-151.25 of the Code of Virginia be amended and reenacted as

ollows:

§ 58-151.25. Sheets or forms for recording declarations of estimated
tax; recording; copies to be transmitted to Department.—The Depart-
ment of Taxation shall prescribe and furnish assessment sheets or forms
for the use of every commissioner of the revenue for recording declara-
tions of estimated tax. These assessment sheets or forms shall be made
out in as many copies as may be prescribed by the Department of Taxation.
The original and, if the Department of Taxation so prescribes, one copy of
each such sheet or form shall be delivered to the treasurer of the county or
city; one copy shall be sent the Department of Taxation, and one copy
shall be retained by the commissioner of the revenue ; provided, however,
that after such sheets or forms have been on file in his office for at least six
years following the tax assessment year, the commissioner of the revenue
may, in his discretion, at any time thereafter, destroy such assessment
sheets or forms.

The commissioner of the revenue shall make out these sheets or forms
daily as and when declarations are received, and shall continue so to make
out such sheets or forms daily until all declarations so received by him
have been entered on such sheets or forms; and the commissioner of the
revenue shall each day deliver the original and, if the Department of Taxa-
tion so prescribes, one copy of each such sheet or form so made out that
day to the treasurer of the county or city. Within ten days after the close
of each month the commissioner of the revenue shall transmit to the
Department of Taxation its copy of the assessment sheets or forms showing
entries made throughout such month, together with all declarations of
estimated tax represented by such entries.