Commissioners Of The Revenue
This is Article 1 of the Code of Virginia, titled “Commissioners Of The Revenue.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 31, titled “Local Officers.” It’s comprised of the following 25 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