Virginia — Title 58.1 · Chapter 31
- § 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
- § 58.1-3158 — 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