All returns which are used for the assessment of intangible personal property shall be transmitted by the commissioner of the revenue to the Department of Taxation at its office in Richmond, after the commissioner of the revenue has recorded the assessments on such property in his assessment books.
Va. Code Ann. § 58.1-3113
Returns of intangible personal property forwarded to Department
Code 1950, § 58-878; 1956, c. 69; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.