CHAPTER 636

An Act to amend the Code of Virginia by adding a section numbered
§8-105.1, to permit the filing of income tax returns of individuals tn the
Department of Taxation.

[S 249]

Approved April 7, 1954
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia be amended by adding a section numbered

58-105.1 as follows:

§ 58-105.1. Whenever an individual taxpayer files with the Depart-
ment of Taxation a State income tax return for a current year, the Depart-
ment of Taxation may, at the request of the taxpayer, and for reasons
sufficient to it, assess the State income tax against such taxpayer instead of
transmitting such return to a commissioner of the revenue for assessment;
but in every such case the Department of Taxation shall advise the ap-
propriate commissioner of the revenue of such action.