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§ 58.1-3100. Interpretation of "commissioner." - As used in this chapter, unless the context clearly indicates...
§ 58.1-3101. County commissioner of the revenue to keep an office at county seat; removal to other place - Each county commissioner of the revenue shall keep an office...
§ 58.1-3102. Jurisdiction of commissioners - The jurisdiction, powers and duties of commissioners shall not extend...
§ 58.1-3103. When commissioners begin work; commissioners to make assessments - Each commissioner shall begin annually, on the first day of...
§ 58.1-3104. Commissioner of the revenue entitled to books and papers of predecessor - The commissioner shall apply for and be entitled to the...
§ 58.1-3105. Tax Commissioner to instruct commissioners of the revenue - The Tax Commissioner shall provide instructions to the commissioners of...
§ 58.1-3106. How compensation of commissioners paid; when compensation withheld - A. All compensation payable to a commissioner of the revenue...
§ 58.1-3107. Commissioner of the revenue to obtain returns from taxpayers - Each commissioner of the revenue shall obtain full and complete...
§ 58.1-3108. Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner - A. Each commissioner of the revenue shall render such taxpayer...
§ 58.1-3109. Duties of commissioners as to personal property, income and licenses - Each commissioner of the revenue shall: 1. Review the lists...
§ 58.1-3110. Power to summon taxpayers and other persons - A. The commissioner may, for the purpose of assessing all...
§ 58.1-3111. Penalties - Any person who refuses to (i) furnish to the commissioner...
§ 58.1-3112. Commissioner to preserve returns; destruction of returns; penalty - A. The commissioner of the revenue shall preserve in a...
§ 58.1-3113. Returns of intangible personal property forwarded to Department - All returns which are used for the assessment of intangible...
§ 58.1-3114. Books and certain forms of returns to be furnished by Department - The Department of Taxation shall prescribe the form of the...
§ 58.1-3115. Arrangement and contents of books - In making out assessment books, the commissioner of the revenue...
§ 58.1-3116. Department may prescribe separate books for state and local levies - Nothing herein contained shall be construed as prohibiting the Department...
§ 58.1-3117. Disposition of supplemental assessment sheets - All supplemental assessment sheets prescribed by the Department of Taxation...
§ 58.1-3118. Commissioner to retain original personal property book; reproduction of book; disposition of copies - Each commissioner of the revenue shall retain in his office...
§ 58.1-3119. Personal property book not to be altered after delivery to treasurer - After the commissioner of the revenue has delivered a copy...
§ 58.1-3120. If books for preceding year not made out, how supplied - A. If no land book or personal property book was...
§ 58.1-3121. Penalty for false entry in books - If any commissioner knowingly makes a false entry on any...
§ 58.1-3122. Tax Commissioner may report misconduct or incapacity of commissioner of the revenue - The Tax Commissioner may communicate any instances of misconduct or...
§ 58.1-3122.1. Photocopying fees imposed by commissioners of the revenue - The commissioner of the revenue may charge a photocopying fee,...
§ 58.1-3122.2. Remote access to nonconfidential public records maintained by commissioner - The commissioner of the revenue may provide remote access, including...
§ 58.1-3122.3. Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information - A. Each commissioner of the revenue shall provide to the...
§ 58.1-3123. Interpretation of "treasurer." - A. As used in this chapter, unless the context clearly...
§ 58.1-3124. Where office of county treasurer to be maintained; providing suitable space - The office of the county treasurer shall be maintained at...
§ 58.1-3125. Examination of treasurer's bond; when court to require new bond - Each circuit court shall enter an order in each year...
§ 58.1-3126. Bond of deputy; liability thereon - The treasurer may require from any deputy such bond with...
§ 58.1-3127. Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection - A. Each treasurer shall receive the state revenue and the...
§ 58.1-3127.1. Treasurer to collect all amounts to be received by any department or agency of political subdivision - All amounts to be received or expended by any department...
§ 58.1-3128. Power to summon taxpayers and other persons; penalty - A. The treasurer may, for the purpose of collecting all...
§ 58.1-3128.1. Authority to require production of sales and use tax information - A. Notwithstanding any other provision of law, the governing body...
§ 58.1-3129. Destruction of paid tax tickets; other tax tickets; records - A. The treasurer may, with the consent of the governing...
§ 58.1-3130. Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification - The governing body of any county, city or town, upon...
§ 58.1-3131. Warrants; recordkeeping requirements; release of information - The treasurer shall maintain a record in which he shall...
§ 58.1-3132. How warrants paid; receivable for levies - No treasurer shall refuse to pay any warrant legally drawn...
§ 58.1-3133. Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts - A. In the payment of any warrants lawfully drawn, the...
§ 58.1-3134. Warrants must be presented within two years - No warrant or order drawn on any treasurer by the...
§ 58.1-3135. Statement of accounts of treasurer - Each treasurer shall furnish an account of his receipts and...
§ 58.1-3136. Audits of treasurers upon termination of office - Notwithstanding any other provision of law, upon the death, resignation,...
§ 58.1-3137. County treasurer's annual settlement; final settlement - The treasurer shall receive the county levy in the manner...
§ 58.1-3138. Delivery of books, tax tickets, and other materials to successor treasurer or court clerk - Whenever a vacancy in the office of treasurer is filled...
§ 58.1-3139. Treasurer not to deal in warrants - No treasurer, or any of his deputies, shall, either directly...
§ 58.1-3140. Remedy for failure to pay such warrants - If any such treasurer (i) fails to pay, upon presentation,...
§ 58.1-3141. Treasurer or other person shall not use public money except as provided by law - No treasurer or any other person handling public money shall...
§ 58.1-3142. Interest on a fund belongs to the fund; exception - Whenever the treasurer receives interest on funds belonging to the...
§ 58.1-3143. Reserved - Reserved.
§ 58.1-3144. Penalties - Any treasurer who knowingly violates any provision of this article...
§ 58.1-3145. How treasurer may secure final discharge from liability - Any treasurer or, if he has died, his personal representative,...
§ 58.1-3146. Rule to show cause in such case; notice and hearing thereon - Prior to the final discharge of any treasurer, the clerk...
§ 58.1-3147. Appeal - An appeal may be taken to the Court of Appeals...
§ 58.1-3148. City charters not affected by particular provisions - Nothing contained in this chapter in conflict with any special...
§ 58.1-3149. Money received to be deposited - All money received by a treasurer for the account of...
§ 58.1-3150. Duties of depository officers - No treasurer or executive officer of any depository shall permit...
§ 58.1-3151. County finance board - Each county of the Commonwealth may establish a county finance...
§ 58.1-3152. Organization and procedure of board - The chairman of the governing body of the county shall...
§ 58.1-3153. Compensation for the citizen member of the county finance board - The citizen member of the county finance board may in...
§ 58.1-3154. Selection and approval of depositories - The depository or depositories for the money received by a...
§ 58.1-3155. Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations payable outside of the Commonwealth - Notwithstanding other provisions of this article the treasurer of any...
§ 58.1-3156. County finance boards may direct treasurer to invest under certain circumstances - Notwithstanding other provisions of this article, whenever the county finance...
§ 58.1-3157. Repealed - Repealed by Acts 1988, c. 834.
§ 58.1-3158. Duties of treasurers - No treasurer shall permit any public deposit to be deposited...
§ 58.1-3159. Reserved - Reserved.
§ 58.1-3160. Monthly report of treasurer to board - At the end of each month each county treasurer shall...
§ 58.1-3161. Interest on deposits - Each depository of each county shall, in the discretion of...
§ 58.1-3162. Disbursement of money deposited - A. Money deposited under the provisions of this article shall...
§ 58.1-3163. No liability for loss of funds deposited in accordance with article - No treasurer shall be held liable for any loss of...
§ 58.1-3164. Institution of proceedings - Whenever the Governor has reason to believe that the treasurer...
§ 58.1-3165. Suspension of officer proceeded against, appointment of substitute - Upon the institution of the proceeding authorized in § 58.1-3168...
§ 58.1-3166. Substitute officer continues in office upon removal of predecessor - The substitute officer, appointed pursuant to § 58.1-3169, shall, upon...
§ 58.1-3167. Reserved - Reserved.
§ 58.1-3168. When treasurers to pay state revenue into state treasury - Each treasurer, pursuant to § 2.2-806, shall deposit promptly upon...
§ 58.1-3169. Interest chargeable against treasurer for failure to pay over revenue - Every treasurer who wilfully fails to pay the revenue into...
§ 58.1-3170. Reserved - Reserved.
§ 58.1-3171. Attorney General to proceed against delinquent treasurers and their sureties; recordation of notice - The Attorney General shall proceed against all treasurers who are...
§ 58.1-3172. Lien of judgment and execution in such proceeding - A judgment obtained pursuant to § 58.1-3171, against the treasurer...
§ 58.1-3172.1. Remote access to nonconfidential public records maintained by treasurer; fees - The treasurer may provide remote access, including access through the...
§ 58.1-3173. System of accounting - A. The Comptroller shall approve for the clerk of each...
§ 58.1-3174. Entries - The clerk at the time he collects, or is required...
§ 58.1-3175. Statement and payment of amounts collected - Each clerk, monthly, or oftener if called upon by the...
§ 58.1-3176. Commissions on collections - Each clerk shall be entitled to a commission of five...
§ 58.1-3177. Duties of the clerk; deposit of funds; investment of funds; failure to pay out - A. The clerk shall have the duty, unless it is...