2006 Code of Virginia § 58.1-3108 - Commissioner to render taxpayer assistance and may go to convenient places to receive returns; adve...

58.1-3108. Commissioner to render taxpayer assistance and may go toconvenient places to receive returns; advertisement by commissioner.

A. Each commissioner of the revenue shall render such taxpayer assistance asmay be necessary for the preparation of any return required by law to befiled with his office. Such commissioners may go to convenient public placeswithin the county or city for the purpose of receiving state and local taxreturns. Compliance by the commissioner of the revenue with this sectionshall not relieve him of the duty to obtain tax returns as required by 58.1-3107.

B. Each commissioner shall advertise, in some newspaper of generalcirculation in the city or county, at least once during the thirty days priorto the time fixed by law for filing returns without penalty, the location ofthe commissioner's office, the location of such branch offices as he mayestablish, and the hours of the day, not less than eight hours each day,during which such office or offices shall be open for business. Suchadvertisement shall state the time when returns of taxpayers must be filed.

(Code 1950, 58-861, 58-862; 1982, cc. 114, 466; 1984, c. 675.)