An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Volume | 1962 |
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Law Number | 281 |
Subjects |
Law Body
CHAPTER 281
An Act to amend and reenact § 58-884, as amended, of the Code of
Virginia, relating to the personal property book. rH 559]
Approved March 15, 1962
Be it enacted by the General Assembly of Virginia:
1. That § 58-884, as amended, of the Code of Virginia, be amended and
reenacted as follows:
§ 58-884. Commissioner to retain original personal property book;
disposition of copies.—Each commissioner of the revenue shall retain in
his office the original personal property book. Each commissioner of the
revenue shall deliver to the treasurer of his county or city one copy of
the personal property book and each shall forward to the Department of
Taxation one copy of the personal property book. For failure to deliver
the copies in the manner herein provided by the first day of September of
each year, or within ninety days from the date the rate of tax on personal
property has been determined, whichever date shall occur last, the commis-
sioner of the revenue shall be fined not less than fifty nor more than two
hundred dollars and he shall not be paid any compensation which may
be due him, payable out of the State treasury, for making out such books.
But the Department of Taxation may, for good cause, extend the time of
delivery of such books. The commissioner of the revenue for each county
shall also file in the office of the clerk of the circuit court of his county
one copy of the personal property book. Fach commissioner of the revenue
shall preserve in his office the original of the personal property book, but
the clerk of the court and the treasurer need not preserve in their offices
their copies of the personal property book for a longer period than six
years following the tax year to which such book relates; and the term
“nersonal property book’, as used in this sentence, includes capitation tax
assessment books or sheets in any case in which capitation taxes are not
assessed on the main personal property book.