Article 1 - Enforcement by the Commissioner of Revenue
- Section 58.1-3900 - Filing of returns
- Section 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
- Section 58.1-3902 - Certain operators of marinas or boat storage places to file lists of owners of boats
- Section 58.1-3903 - Omitted local taxes or levies
- Section 58.1-3903.1 - Waiver of time limitation on assessment of local taxes
- Section 58.1-3904 - Omitted lands
- Section 58.1-3905 - Forms for assessment of omitted taxes
- Section 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
- Section 58.1-3907 - Willful failure to collect and account for tax; penalty
- Section 58.1-3908, 58.1-3909 - Reserved