GroundRules
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- Va. Code § 58.1-2813 · Repealed
- Va. Code § 58.1-2814 · Collection of unpaid bills for registration fees and franchise taxes by local treasurers
- Va. Code § 58.1-2900 · Imposition of tax
- Va. Code § 58.1-2901 · Collection and remittance of tax
- Va. Code § 58.1-2902 · Electric utility consumption tax relating to the special regulatory tax; when not assessed or assessed only in part
- Va. Code § 58.1-2903 · Use of electric utility consumption tax relating to special regulatory tax
- Va. Code § 58.1-2904 · Imposition of tax
- Va. Code § 58.1-2905 · Collection and remittance of tax
- Va. Code § 58.1-2906 · Natural gas consumption tax relating to the special regulatory tax; notification of changes
- Va. Code § 58.1-2907 · Use of natural gas consumption tax relating to special regulatory tax
- Va. Code § 58.1-3000 · Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only
- Va. Code § 58.1-3001 · When boards of supervisors to fix and order county and district taxes; funds not available, allocated, etc., until appropriated
- Va. Code § 58.1-3002 · Levy by board for court allowances
- Va. Code § 58.1-3003 · Appeal from order of levy
- Va. Code § 58.1-3004 · Duty of clerk of board in case of appeal; how appeal tried
- Va. Code § 58.1-3005 · Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated
- Va. Code § 58.1-3006 · Additional tax to pay interest and retire bonds
- Va. Code § 58.1-3007 · Notice prior to increase of local tax levy; hearing
- Va. Code § 58.1-3008 · Different rates of levy on different classes of property
- Va. Code § 58.1-3009 · Tax on payrolls prohibited
- Va. Code § 58.1-3010 · Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year
- Va. Code § 58.1-3011 · Use of July 1 as effective date of assessment
- Va. Code § 58.1-3012 · Counties, cities and towns may change rate of tax during calendar year
- Va. Code § 58.1-3013 · Repealed
- Va. Code § 58.1-3014 · Relief from taxes in cases of disaster
- Va. Code § 58.1-3015 · To whom property generally shall be taxed and by whom listed
- Va. Code § 58.1-3016 · Retention of property for payment of taxes
- Va. Code § 58.1-3017 · Disclosure of social security account numbers for local tax administration purposes
- Va. Code § 58.1-3018 · Payment of local taxes on behalf of taxpayer by third party; tax payment agreements
- Va. Code § 58.1-3019 · Local tax credits for approved local volunteer activities
- Va. Code § 58.1-3100 · Interpretation of "commissioner."
- Va. Code § 58.1-3101 · County commissioner of the revenue to keep an office at county seat; removal to other place
- Va. Code § 58.1-3102 · Jurisdiction of commissioners
- Va. Code § 58.1-3103 · When commissioners begin work; commissioners to make assessments
- Va. Code § 58.1-3104 · Commissioner of the revenue entitled to books and papers of predecessor
- Va. Code § 58.1-3105 · Tax Commissioner to instruct commissioners of the revenue
- Va. Code § 58.1-3106 · How compensation of commissioners paid; when compensation withheld
- Va. Code § 58.1-3107 · Commissioner of the revenue to obtain returns from taxpayers
- Va. Code § 58.1-3108 · Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner
- Va. Code § 58.1-3109 · Duties of commissioners as to personal property, income and licenses
- Va. Code § 58.1-3110 · Power to summon taxpayers and other persons
- Va. Code § 58.1-3111 · Penalties
- Va. Code § 58.1-3112 · Commissioner to preserve returns; destruction of returns; penalty
- Va. Code § 58.1-3113 · Returns of intangible personal property forwarded to Department
- Va. Code § 58.1-3114 · Books and certain forms of returns to be furnished by Department
- Va. Code § 58.1-3115 · Arrangement and contents of books
- Va. Code § 58.1-3116 · Department may prescribe separate books for state and local levies
- Va. Code § 58.1-3117 · Disposition of supplemental assessment sheets
- Va. Code § 58.1-3118 · Commissioner to retain original personal property book; reproduction of book; disposition of copies
- Va. Code § 58.1-3119 · Personal property book not to be altered after delivery to treasurer
- Va. Code § 58.1-3120 · If books for preceding year not made out, how supplied
- Va. Code § 58.1-3121 · Penalty for false entry in books
- Va. Code § 58.1-3122 · Tax Commissioner may report misconduct or incapacity of commissioner of the revenue
- Va. Code § 58.1-3122.1 · Photocopying fees imposed by commissioners of the revenue
- Va. Code § 58.1-3122.2 · Remote access to nonconfidential public records maintained by commissioner
- Va. Code § 58.1-3122.3 · Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information
- Va. Code § 58.1-3123 · Interpretation of "treasurer."
- Va. Code § 58.1-3124 · Where office of county treasurer to be maintained; providing suitable space
- Va. Code § 58.1-3125 · Examination of treasurer's bond; when court to require new bond
- Va. Code § 58.1-3126 · Bond of deputy; liability thereon
- Va. Code § 58.1-3127 · Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection
- Va. Code § 58.1-3127.1 · Treasurer to collect all amounts to be received by any department or agency of political subdivision
- Va. Code § 58.1-3128 · Power to summon taxpayers and other persons; penalty
- Va. Code § 58.1-3128.1 · Authority to require production of sales and use tax information
- Va. Code § 58.1-3129 · Destruction of paid tax tickets; other tax tickets; records
- Va. Code § 58.1-3130 · Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification
- Va. Code § 58.1-3131 · Warrants; recordkeeping requirements; release of information
- Va. Code § 58.1-3132 · How warrants paid; receivable for levies
- Va. Code § 58.1-3133 · Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts
- Va. Code § 58.1-3134 · Warrants must be presented within two years
- Va. Code § 58.1-3135 · Statement of accounts of treasurer
- Va. Code § 58.1-3136 · Audits of treasurers upon termination of office
- Va. Code § 58.1-3137 · County treasurer's annual settlement; final settlement
- Va. Code § 58.1-3138 · Delivery of books, tax tickets, and other materials to successor treasurer or court clerk
- Va. Code § 58.1-3139 · Treasurer not to deal in warrants
- Va. Code § 58.1-3140 · Remedy for failure to pay such warrants
- Va. Code § 58.1-3141 · Treasurer or other person shall not use public money except as provided by law
- Va. Code § 58.1-3142 · Interest on a fund belongs to the fund; exception
- Va. Code § 58.1-3143 · Reserved
- Va. Code § 58.1-3144 · Penalties
- Va. Code § 58.1-3145 · How treasurer may secure final discharge from liability
- Va. Code § 58.1-3146 · Rule to show cause in such case; notice and hearing thereon
- Va. Code § 58.1-3147 · Appeal
- Va. Code § 58.1-3148 · City charters not affected by particular provisions
- Va. Code § 58.1-3149 · Money received to be deposited
- Va. Code § 58.1-3150 · Duties of depository officers
- Va. Code § 58.1-3151 · County finance board
- Va. Code § 58.1-3152 · Organization and procedure of board
- Va. Code § 58.1-3153 · Compensation for the citizen member of the county finance board
- Va. Code § 58.1-3154 · Selection and approval of depositories
- Va. Code § 58.1-3155 · Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations payable outside of the Commonwealth
- Va. Code § 58.1-3156 · County finance boards may direct treasurer to invest under certain circumstances
- Va. Code § 58.1-3157 · Repealed
- Va. Code § 58.1-3158 · Duties of treasurers
- Va. Code § 58.1-3159 · Reserved
- Va. Code § 58.1-3160 · Monthly report of treasurer to board
- Va. Code § 58.1-3161 · Interest on deposits
- Va. Code § 58.1-3162 · Disbursement of money deposited
- Va. Code § 58.1-3163 · No liability for loss of funds deposited in accordance with article
- Va. Code § 58.1-3164 · Institution of proceedings