Commissioners of the Revenue

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This is Article 1 of the Code of Virginia, titled “Commissioners of the Revenue.” It is part of Chapter 31 “Local Officers”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 26 sections.

§ 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