CHAP. 156.—An ACT to amend and re-enact Section 309-a of the Tax Code of
Virginia, requiring operators of certain apartment houses annually to file lists
of tenants with commissioner of the revenue. [H 286]

Approved March 7, 1944 P

Be it enacted by the General Assembly of Virginia:

1. That section three hundred and nine-a of the Tax Code of Vir-
ginia be amended and re-enacted so as to read as follows:

Section 309-a. Operators of Certain Apartment Houses Annually
to File Lists of Adult Occupants with Commissioner of the Revenue.—
Every person, firm or corporation operating any apartment house of
more than four apartments in this State shall, on or before February
first of each year, upon request of the commissioner of revenue, file with
the commissioner of revenue of the county or city in which such apart-
ment house is located a list giving the name and address of every tenant
of such apartment house as of January first preceding. Any person, firm
or corporation failing to comply with this section shall be subject to a
fine of not less than five nor more than one hundred dollars. )

LI