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2021 Code of Virginia
Title 58.1 - Taxation
Chapter 31 - Local Officers
Article 1. Commissioners of the Revenue
- § 58.1-3100. Interpretation of "commissioner."
- § 58.1-3101. County commissioner of the revenue to keep an office at county seat; removal to other place
- § 58.1-3102. Jurisdiction of commissioners
- § 58.1-3103. When commissioners begin work; commissioners to make assessments
- § 58.1-3104. Commissioner of the revenue entitled to books and papers of predecessor
- § 58.1-3105. Tax Commissioner to instruct commissioners of the revenue
- § 58.1-3106. How compensation of commissioners paid; when compensation withheld
- § 58.1-3107. Commissioner of the revenue to obtain returns from taxpayers
- § 58.1-3108. Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner
- § 58.1-3109. Duties of commissioners as to personal property, income and licenses
- § 58.1-3110. Power to summon taxpayers and other persons
- § 58.1-3111. Penalties
- § 58.1-3112. Commissioner to preserve returns; destruction of returns; penalty
- § 58.1-3113. Returns of intangible personal property forwarded to Department
- § 58.1-3114. Books and certain forms of returns to be furnished by Department
- § 58.1-3115. Arrangement and contents of books
- § 58.1-3116. Department may prescribe separate books for state and local levies
- § 58.1-3117. Disposition of supplemental assessment sheets
- § 58.1-3118. Commissioner to retain original personal property book; reproduction of book; disposition of copies
- § 58.1-3119. Personal property book not to be altered after delivery to treasurer
- § 58.1-3120. If books for preceding year not made out, how supplied
- § 58.1-3121. Penalty for false entry in books
- § 58.1-3122. Tax Commissioner may report misconduct or incapacity of commissioner of the revenue
- § 58.1-3122.1. Photocopying fees imposed by commissioners of the revenue
- § 58.1-3122.2. Remote access to nonconfidential public records maintained by commissioner
- § 58.1-3122.3. Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information
Article 2. Treasurers
- § 58.1-3123. Interpretation of "treasurer."
- § 58.1-3124. Where office of county treasurer to be maintained; providing suitable space
- § 58.1-3125. Examination of treasurer's bond; when court to require new bond
- § 58.1-3126. Bond of deputy; liability thereon
- § 58.1-3127. Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection
- § 58.1-3127.1. Treasurer to collect all amounts to be received by any department or agency of political subdivision
- § 58.1-3128. Power to summon taxpayers and other persons; penalty
- § 58.1-3128.1. Authority to require production of sales and use tax information
- § 58.1-3129. Destruction of paid tax tickets; other tax tickets; records
- § 58.1-3130. Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification
- § 58.1-3131. Warrants; recordkeeping requirements; release of information
- § 58.1-3132. How warrants paid; receivable for levies
- § 58.1-3133. Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts
- § 58.1-3134. Warrants must be presented within two years
- § 58.1-3135. Statement of accounts of treasurer
- § 58.1-3136. Audits of treasurers upon termination of office
- § 58.1-3137. County treasurer's annual settlement; final settlement
- § 58.1-3138. Delivery of books, tax tickets, and other materials to successor treasurer or court clerk
- § 58.1-3139. Treasurer not to deal in warrants
- § 58.1-3140. Remedy for failure to pay such warrants
- § 58.1-3141. Treasurer or other person shall not use public money except as provided by law
- § 58.1-3142. Interest on a fund belongs to the fund; exception
- § 58.1-3143. Reserved
- § 58.1-3144. Penalties
- § 58.1-3145. How treasurer may secure final discharge from liability
- § 58.1-3146. Rule to show cause in such case; notice and hearing thereon
- § 58.1-3147. (Effective until January 1, 2022) Appeal
- § 58.1-3147. (Effective January 1, 2022) Appeal
- § 58.1-3148. City charters not affected by particular provisions
- § 58.1-3149. Money received to be deposited
- § 58.1-3150. Duties of depository officers
- § 58.1-3151. County finance board
- § 58.1-3152. Organization and procedure of board
- § 58.1-3153. Compensation for the citizen member of the county finance board
- § 58.1-3154. Selection and approval of depositories
- § 58.1-3155. Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations payable outside of the Commonwealth
- § 58.1-3156. County finance boards may direct treasurer to invest under certain circumstances
- § 58.1-3157. Repealed
- § 58.1-3158. Duties of treasurers
- § 58.1-3159. Reserved
- § 58.1-3160. Monthly report of treasurer to board
- § 58.1-3161. Interest on deposits
- § 58.1-3162. Disbursement of money deposited
- § 58.1-3163. No liability for loss of funds deposited in accordance with article
- § 58.1-3164. Institution of proceedings
- § 58.1-3165. Suspension of officer proceeded against, appointment of substitute
- § 58.1-3166. Substitute officer continues in office upon removal of predecessor
- § 58.1-3167. Reserved
- § 58.1-3168. When treasurers to pay state revenue into state treasury
- § 58.1-3169. Interest chargeable against treasurer for failure to pay over revenue
- § 58.1-3170. Reserved
- § 58.1-3171. Attorney General to proceed against delinquent treasurers and their sureties; recordation of notice
- § 58.1-3172. Lien of judgment and execution in such proceeding
- § 58.1-3172.1. Remote access to nonconfidential public records maintained by treasurer; fees
Article 3. Clerks of Court
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