Chap. 65.—An ACT to amend and reenact Section 315 of the Tax ‘Cade of Virgi
relating to the preservation of certain tax returns. [ a

Approved March 3, 1948

Be it enacted by the General Assembly of Virginia:

1. That section three hundred fifteen of the Tax Code of Vir-
ginia be amended and reenacted as follows:

Section 315. Commissioner of the revenue to preserve returns
of taxes; when destroyed.—The commissioner of the revenue shall
carefully preserve in a permanent file in his office all returns of
tangible personal property, machinery and tools, and merchants’
capital, and it shall be a misdemeanor to abstract, multilate or de-
stroy them; provided, however, that after the same shall have been
on file four years, they may be destroyed by the commissioner upon
the order of the circuit or corporation court of his county or city
duly entered of record in the order book of such court.