CHAPTER 342

An Act to amend and reenact § 58-111, as amended, of the Code of
Virginia, relating to individual and fiduciary income assessment sheets
or forms for tax purposes.

[H 1128]

Approved April 2, 1968

Be it enacted by the General Assembly of Virginia:

1. That § 58-111, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 58-111. Individual income assessment sheets or forms.—The De-
partment of Taxation shall prescribe and furnish assessment sheets or
forms for the use of every commissioner of the revenue in making assess-
ments of individual and fiduciary income taxes. These assessment sheets
or forms shall be made out in as many copies as may be prescribed by the
Department of Taxation. The original and, if the Department of Taxation
so prescribes, one copy of each such sheet or form shall be delivered to the
treasurer of the county or city; one copy shall be sent the Department of
Taxation, and one copy shall be retained by the Commissioner of the
revenue; provided, however, that after such sheets or forms have been on
file in his office for at least six years following the tax assessment year, the
commissioner of the revenue may, in his discretion, at any time thereafter,
destroy such assessment sheets or forms. The commissioner of the revenue
shall make out these assessment sheets or forms daily as and when returns
are received, or in the case of additional assessments, as and when made,
and shall continue so to make out such sheets or forms daily until all
returns so received by him have been assessed on such sheets or forms; and
the commissioner of the revenue shall each day deliver the original and, if
the Department of Taxation so prescribes, one copy of each such sheet or
form so made out that day to the treasurer of the county or city. Within
ten days after the close of each month the commissioner of the revenue
shall transmit to the Department of Taxation its copy of the assessment
sheets or forms showing assessments made throughout such month.