Article

Enforcement by the Commissioner of Revenue

Va. Code Ann. § 58.1-3900— Filing of returns
Va. Code Ann. § 58.1-3901— Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants
Va. Code Ann. § 58.1-3902— Certain operators of marinas or boat storage places to file lists of owners of boats
Va. Code Ann. § 58.1-3903— Omitted local taxes or levies
Va. Code Ann. § 58.1-3903.1— Waiver of time limitation on assessment of local taxes
Va. Code Ann. § 58.1-3904— Omitted lands
Va. Code Ann. § 58.1-3905— Forms for assessment of omitted taxes
Va. Code Ann. § 58.1-3906— Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes
Va. Code Ann. § 58.1-3907— Willful failure to collect and account for tax; penalty
Va. Code Ann. § 58.1-3908— Reserved