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Code of Virginia

Article 1

Commissioners of the Revenue

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