Code of Virginia

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Code of Virginia
Title 58.1. Taxation
7/21/2017

Chapter 31. Local OfficersRead Chapter

  • Article 1. Commissioners of the RevenueRead all
  • § 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. TreasurersRead all
  • § 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
    Warrant book; 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
    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