Article 5 - TAX DAY/FILING OF RETURNS
- Section 58.1-3515 - Tax day January 1
- Section 58.1-3516 - Proration of personal property tax
- Section 58.1-3516.1 - Payment of taxes prorated under section 58.1-3516
- Section 58.1-3516.2 - Payment of taxes on leased property by lessee; information to be furnished by lessor
- Section 58.1-3517 - Department of Taxation to prescribe and furnish forms of returns; use of local forms
- Section 58.1-3518 - Taxpayers to file returns
- Section 58.1-3518.1 - Alternative method of filing returns for motor vehicles, trailers and boats
- Section 58.1-3519 - Commissioner to assess property if taxpayer fails to file return