Chap. 155.—An ACT to amend and re-enact Sections 44, 82, and 286 of the Tax

Code of Virginia, as heretofore amended, in relation to the time for filing tax
returns. [H 260]
Approved March 7, 1944

Be it enacted by the General Assembly of Virginia:

1. That sections forty-four, eighty-two and two hundred and eighty-
six of the Tax Code of Virginia, as heretofore amended, be amended and
re-enacted so as to read as follows:

Section 44. Time for the filing of individual income tax returns.—
All returns of individual income shall be made on or before the first day
of May in each year, except that such returns, if made on the basis of a
fiscal year, shali be made on or before the fifteenth day of the fourth
month following the close of such fiscal year.

Section 82. Time for the filing of returns of intangible personal
property—All returns of intangible personal property shall be made
on or before the first day of May in each year.

Section 286. Department of Taxation to prescribe and furnish blank
forms of returns for reporting property mentioned in this chapter; tax-
payers to file returns with commissioners of the revenue.—Blank forms
of returns for reporting the classes of property mentioned in this chapter
shall be prescribed by the Department of Taxation and furnished to the
several commissioners of the revenue in ample time for their use. Every
taxpayer owning any of the property mentioned in this chapter on Janu-
ary first of any year shall file a return thereof with the commissioner of
the revenue for his county or city on the forms so prescribed. Such re-
turns shall be filed on or before May first of each year. Tangible per-
sonal property, machinery and tools, and merchants’ capital shall be re-
turned for taxation as of January first of each year. The status of all
persons, firms, corporations and other taxpayers lable to taxation on
any of such property shall be fixed as of the date aforesaid in each year,
and the value of all such property shall be taken as of such date. Every
Gduciarv shall file the returns mentioned in this section with the examiner

of records having jurisdiction.
cus. 156, 157] ACTS OF ASSEMBLY Ow 197