Code of VirginiaTitle 58.1. Taxation12/6/2019 Chapter 31. Local OfficersRead Chapter Article 1. Commissioners of the RevenueRead all § 58.1-3100Interpretation of "commissioner." § 58.1-3101County commissioner of the revenue to keep an office at county seat; removal to other place § 58.1-3102Jurisdiction of commissioners § 58.1-3103When commissioners begin work; commissioners to make assessments § 58.1-3104Commissioner of the revenue entitled to books and papers of predecessor § 58.1-3105Tax Commissioner to instruct commissioners of the revenue § 58.1-3106How compensation of commissioners paid; when compensation withheld § 58.1-3107Commissioner of the revenue to obtain returns from taxpayers § 58.1-3108Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner § 58.1-3109Duties of commissioners as to personal property, income and licenses § 58.1-3110Power to summon taxpayers and other persons § 58.1-3111Penalties § 58.1-3112Commissioner to preserve returns; destruction of returns; penalty § 58.1-3113Returns of intangible personal property forwarded to Department § 58.1-3114Books and certain forms of returns to be furnished by Department § 58.1-3115Arrangement and contents of books § 58.1-3116Department may prescribe separate books for state and local levies § 58.1-3117Disposition of supplemental assessment sheets § 58.1-3118Commissioner to retain original personal property book; reproduction of book; disposition of copies § 58.1-3119Personal property book not to be altered after delivery to treasurer § 58.1-3120If books for preceding year not made out, how supplied § 58.1-3121Penalty for false entry in books § 58.1-3122Tax Commissioner may report misconduct or incapacity of commissioner of the revenue § 58.1-3122.1Photocopying fees imposed by commissioners of the revenue § 58.1-3122.2Remote access to nonconfidential public records maintained by commissioner § 58.1-3122.3Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information Article 2. TreasurersRead all § 58.1-3123Interpretation of "treasurer." § 58.1-3124Where office of county treasurer to be maintained; providing suitable space § 58.1-3125Examination of treasurer's bond; when court to require new bond § 58.1-3126Bond of deputy; liability thereon § 58.1-3127Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection § 58.1-3127.1Treasurer to collect all amounts to be received by any department or agency of political subdivision § 58.1-3128Power to summon taxpayers and other persons; penalty § 58.1-3128.1Authority to require production of sales and use tax information § 58.1-3129Destruction of paid tax tickets; other tax tickets; records § 58.1-3130Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification § 58.1-3131Warrants; recordkeeping requirements; release of information § 58.1-3132How warrants paid; receivable for levies § 58.1-3133Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts § 58.1-3134Warrants must be presented within two years § 58.1-3135Statement of accounts of treasurer § 58.1-3136Audits of treasurers upon termination of office § 58.1-3137County treasurer's annual settlement; final settlement § 58.1-3138Delivery of books, tax tickets, and other materials to successor treasurer or court clerk § 58.1-3139Treasurer not to deal in warrants § 58.1-3140Remedy for failure to pay such warrants § 58.1-3141Treasurer or other person shall not use public money except as provided by law § 58.1-3142Interest on a fund belongs to the fund; exception § 58.1-3143Reserved § 58.1-3144Penalties § 58.1-3145How treasurer may secure final discharge from liability § 58.1-3146Rule to show cause in such case; notice and hearing thereon § 58.1-3147Appeal § 58.1-3148City charters not affected by particular provisions § 58.1-3149Money received to be deposited § 58.1-3150Duties of depository officers § 58.1-3151County finance board § 58.1-3152Organization and procedure of board § 58.1-3153Compensation for the citizen member of the county finance board § 58.1-3154Selection and approval of depositories § 58.1-3155Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations payable outside of the Commonwealth § 58.1-3156County finance boards may direct treasurer to invest under certain circumstances § 58.1-3157Repealed § 58.1-3158Duties of treasurers § 58.1-3159Reserved § 58.1-3160Monthly report of treasurer to board § 58.1-3161Interest on deposits § 58.1-3162Disbursement of money deposited § 58.1-3163No liability for loss of funds deposited in accordance with article § 58.1-3164Institution of proceedings § 58.1-3165Suspension of officer proceeded against, appointment of substitute § 58.1-3166Substitute officer continues in office upon removal of predecessor § 58.1-3167Reserved § 58.1-3168When treasurers to pay state revenue into state treasury § 58.1-3169Interest chargeable against treasurer for failure to pay over revenue § 58.1-3170Reserved § 58.1-3171Attorney General to proceed against delinquent treasurers and their sureties; recordation of notice § 58.1-3172Lien of judgment and execution in such proceeding § 58.1-3172.1Remote access to nonconfidential public records maintained by treasurer; fees Article 3. Clerks of CourtRead all § 58.1-3173System of accounting § 58.1-3174Entries § 58.1-3175Statement and payment of amounts collected § 58.1-3176Commissions on collections § 58.1-3177Duties of the clerk; deposit of funds; investment of funds; failure to pay out