Enforcement by the Commissioner of Revenue
58.1-3900Filing of returns58.1-3901Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants58.1-3902Certain operators of marinas or boat storage places to file lists of owners of boats58.1-3903Omitted local taxes or levies58.1-3903.1Waiver of time limitation on assessment of local taxes58.1-3904Omitted lands58.1-3905Forms for assessment of omitted taxes58.1-3906Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes58.1-3907Willful failure to collect and account for tax; penalty58.1-3908, 58.1-3909Reserved