Code of Virginia
Chapter 31 - Local Officers
§ 58.1-3170. Reserved

Reserved.

Structure Code of Virginia

Code of Virginia

Title 58.1 - Taxation

Chapter 31 - Local Officers

§ 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

§ 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. 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

§ 58.1-3173. System of accounting

§ 58.1-3174. Entries

§ 58.1-3175. Statement and payment of amounts collected

§ 58.1-3176. Commissions on collections

§ 58.1-3177. Duties of the clerk; deposit of funds; investment of funds; failure to pay out