58.1-3107 - Commissioner of the revenue to obtain returns from taxpayers.
§ 58.1-3107. Commissioner of the revenue to obtain returns from taxpayers.
Each commissioner of the revenue shall obtain full and complete tax returnsfrom every taxpayer within his jurisdiction who is liable under the law tofile such return with him for all taxes assessed by his office. This duty ofthe commissioner of the revenue to obtain such returns shall in no mannerdiminish the obligation of the taxpayer to file the required returns withoutbeing called upon to do so by the commissioner of the revenue or any otherofficer.
(Code 1950, § 58-859; 1984, c. 675.)