CHAPTER 627

An Act to amend and reenact § 58-877 of the Code of Virginia, relating to
destruction by Commissioners of the Revenue of certain tax returns
after certain period of time.
Be it enacted by the General Assembly of Virginia:

a That § 58-877 of the Code of Virginia be amended and reenacted as
ollows:

§ 58-877. Destruction of such returns.—It shall be a misdemeanor
to abstract, mutilate or destroy * returns of tangible personal property,
machinery and tools and merchants capital; provided, however, that after
such returns * have been on file in the office of the Commissioner of the
Revenue for at least * six years after the tax assessment year * the Com-
missioner of the Revenue may, in his discretion, at any time thereafter,
destroy such returns.