Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 31. Local Officers |
ARTICLE 1. Commissioners of the Revenue |
SECTION 58.1-3100. Interpretation of "commissioner." |
SECTION 58.1-3101. County commissioner of the revenue to keep an office at county seat; removal to other place |
SECTION 58.1-3102. Jurisdiction of commissioners |
SECTION 58.1-3103. When commissioners begin work; commissioners to make assessments |
SECTION 58.1-3104. Commissioner of the revenue entitled to books and papers of predecessor |
SECTION 58.1-3105. Tax Commissioner to instruct commissioners of the revenue |
SECTION 58.1-3106. How compensation of commissioners paid; when compensation withheld |
SECTION 58.1-3107. Commissioner of the revenue to obtain returns from taxpayers |
SECTION 58.1-3108. Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner |
SECTION 58.1-3109. Duties of commissioners as to personal property, income and licenses |
SECTION 58.1-3110. Power to summon taxpayers and other persons |
SECTION 58.1-3111. Penalties |
SECTION 58.1-3112. Commissioner to preserve returns; destruction of returns; penalty |
SECTION 58.1-3113. Returns of intangible personal property forwarded to Department |
SECTION 58.1-3114. Books and certain forms of returns to be furnished by Department |
SECTION 58.1-3115. Arrangement and contents of books |
SECTION 58.1-3116. Department may prescribe separate books for state and local levies |
SECTION 58.1-3117. Disposition of supplemental assessment sheets |
SECTION 58.1-3118. Commissioner to retain original personal property book; reproduction of book; disposition of copies |
SECTION 58.1-3119. Personal property book not to be altered after delivery to treasurer |
SECTION 58.1-3120. If books for preceding year not made out, how supplied |
SECTION 58.1-3121. Penalty for false entry in books |
SECTION 58.1-3122. Tax Commissioner may report misconduct or incapacity of commissioner of the revenue |
SECTION 58.1-3122.1. Photocopying fees imposed by commissioners of the revenue |
SECTION 58.1-3122.2. Remote access to nonconfidential public records maintained by commissioner |
SECTION 58.1-3122.3. Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information |