Chap. 366.—An ACT to amend the Tax Code of Virginia by adding thereto a
iad section to be numbered 372-a, in relation to the prepayment of ae BE
evies.

Approved March 28, 1946

Be it enacted by the General Assembly of Virginia:

1. That the Tax Code of Virginia be amended by adding thereto
a new section numbered three hundred seventy-two-a, which new section
shall read as follows:

Section 372-a. Prepayment of taxes and levies—Any person,
firm or corporation desiring to pay any State taxes or local levies for any
year prior to the time the treasurer receives copies of the commissioner's
books may pay the same to the treasurer and the treasurer shall give his
receipt therefor; but if such taxes or levies are of a kind requiring a re-
turn to be filed with the commissioner of the revenue in order that the
correct amount of taxes or levies may be computed, such person, firm or
corporation shall file such return with the commissioner of the revenue
before he pays such taxes or levies to the treasurer. In all cases cov-
ered by this section the procedure as between the commissioner of the
revenue and the treasurer shall be as prescribed by the Department of
Taxation and the Auditor of Public Accounts, acting jointly. But noth-
ing in this section in conflict with the provisions of the charter of any
city or town in relation to local levies shall be construed as repealing
such provisions. :