Chap. 89.—An ACT to amend and re-enact Section 307 of the Tax Code of Vir-
ginia, in relation to State and local tax returns. |. os [S B 122]

Approved March 2, 1942

1. Be it enacted by the General Assembly of Virginia, That section
three hundred and seven of the Tax Code of Virginia be amended and
re-enacted so as to read as follows:

Section 307. Commissioner of the Revenue to Obtain Returns
from Taxpayers; What May Be Done if a Taxpayer Fails or Refuses
to File Returns.—Each commissioner of the revenue shall, as soon ‘as
practicable after he receives the blank forms of returns from the Depart-
ment of Taxation, obtain full and complete returns of intangible per-
sonal property, individual income, tangible personal property, machinery
and tools and merchants’ capital from every taxpayer within his juris-
diction who is liable under the law to file with him a return of any of the
foregoing subjects of taxation; but this duty of the commissioner of the
revenue to obtain such returns shall in no manner diminish the obliga-
tion of the taxpayer to file a return without being called upon to do so
by the commissioner of the revenue or any other officer. If any taxpayer,
upon demand, refuses to exhibit to the commissioner of the revenue or a
duly qualified deputy any subject of taxation liable to assessment by the
commissioner of the revenue, such taxpayer shall pay a fine of not less
than twenty dollars nor more than one hundred dollars. Moreover, if any
taxpayer shall, in violation of law, fail or refuse to file a return of prop-
erty or income with the commissioner of the revenue within the time
prescribed by law, the commissioner of the revenue may, in the year
of such delinquency, summon such taxpayer, by registered letter o1
otherwise, to appear before him at his office at a time to be specified
in such summons and to answer, under oath, questions touching suck
taxpayer's tax liability, State and local, for the then current tax year
and the commissioner of the revenue may assess such taxpayer on prop-
erty or income, or both, on the basis of the information thus obtainec
if he finds the taxpayer liable. Any taxpayer failing or refusing to com-
ply with such summons without good cause, or failing or refusing tc
answer, under oath, questions touching his tax liability, shall be subject
to a fine of not less than twenty dollars nor more than one hundred
dollars.