{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/2.2-806.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/2.2-806.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/2.2-806.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/2.2-806.html"}],"law_id":63329,"edition_id":1,"section_id":63329,"structure_id":14438,"section_number":"2.2-806","catch_line":"Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments","history":"Code 1950, \u00a7 2-166; 1966, c. 677, \u00a7 2.1-198; 1982, c. 292; 1987, c. 511; 1991, c. 485; 2001, c. 844.","full_text":"A\n\nAll county and city treasurers receiving state income tax payments, whether from taxpayers or from the commissioner of the revenue, shall deposit the payments, within one banking day of receipt, into an account of the state treasury. The treasurers shall maintain a record of the date on which the payments are received and the date on which the payments are deposited into the state treasury. The Auditor of Public Accounts shall either prescribe or approve the treasurer’s record-keeping system and shall audit such records as provided for in Chapter 14 (§ 30-130 et seq.) of Title 30. Reporting of the deposits shall be in accordance with subsection B.B\n\nAll county and city treasurers and clerks of courts receiving state moneys shall deposit promptly all state moneys and, in the manner directed by the State Treasurer, shall transfer state moneys into an account of the state treasury twice each week and submit a report of state moneys being transferred. However, except for state income tax payments that shall be controlled by subsection A, state moneys received amounting to less than $5,000 may be transferred into an account of the state treasury once each week.","order_by":null,"text":{"0":{"id":230768,"text":"All county and city treasurers receiving state income tax payments, whether from taxpayers or from the commissioner of the revenue, shall deposit the payments, within one banking day of receipt, into an account of the state treasury. The treasurers shall maintain a record of the date on which the payments are received and the date on which the payments are deposited into the state treasury. The Auditor of Public Accounts shall either prescribe or approve the treasurer’s record-keeping system and shall audit such records as provided for in Chapter 14 (§ 30-130 et seq.) of Title 30. Reporting of the deposits shall be in accordance with subsection B.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":230769,"text":"All county and city treasurers and clerks of courts receiving state moneys shall deposit promptly all state moneys and, in the manner directed by the State Treasurer, shall transfer state moneys into an account of the state treasury twice each week and submit a report of state moneys being transferred. However, except for state income tax payments that shall be controlled by subsection A, state moneys received amounting to less than $5,000 may be transferred into an account of the state treasury once each week.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14438,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":5,"order_by":1,"parent_id":14437,"metadata":{},"date_created":"2026-06-26 03:48:08","date_modified":"2026-06-26 03:48:08","permalink":{"id":173813,"object_type":"structure","relational_id":14438,"identifier":"1","token":"2.2\/I\/C\/8\/1","url":"\/2.2\/I\/C\/8\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14437,"edition_id":1,"name":"Department of Accounts","identifier":"8","label":"chapter","depth":4,"order_by":1,"parent_id":13092,"metadata":{},"date_created":"2026-06-26 03:48:08","date_modified":"2026-06-26 03:48:08","permalink":{"id":173811,"object_type":"structure","relational_id":14437,"identifier":"8","token":"2.2\/I\/C\/8","url":"\/2.2\/I\/C\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13092,"edition_id":1,"name":"State Agencies Related to the General Operation of Government","identifier":"C","label":"part","depth":3,"order_by":1,"parent_id":12784,"metadata":{},"date_created":"2026-06-26 03:44:16","date_modified":"2026-06-26 03:44:16","permalink":{"id":172453,"object_type":"structure","relational_id":13092,"identifier":"C","token":"2.2\/I\/C","url":"\/2.2\/I\/C\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12784,"edition_id":1,"name":"Organization of State Government","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12749,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":171455,"object_type":"structure","relational_id":12784,"identifier":"I","token":"2.2\/I","url":"\/2.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12749,"edition_id":1,"name":"Administration of Government","identifier":"2.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":171453,"object_type":"structure","relational_id":12749,"identifier":"2.2","token":"2.2","url":"\/2.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":84371,"structure_id":14438,"section_number":"2.2-800","catch_line":"Department of Accounts created; appointment of Comptroller; oath","url":"\/2.2-800\/","token":"2.2\/I\/C\/8\/1\/2.2-800","metadata":false},{"id":60661,"structure_id":14438,"section_number":"2.2-801","catch_line":"Comptroller to appoint administrative assistants, etc","url":"\/2.2-801\/","token":"2.2\/I\/C\/8\/1\/2.2-801","metadata":false},{"id":67777,"structure_id":14438,"section_number":"2.2-802","catch_line":"General accounting and clearance through Comptroller","url":"\/2.2-802\/","token":"2.2\/I\/C\/8\/1\/2.2-802","metadata":false},{"id":78832,"structure_id":14438,"section_number":"2.2-803","catch_line":"Financial accounting and control","url":"\/2.2-803\/","token":"2.2\/I\/C\/8\/1\/2.2-803","metadata":false},{"id":76139,"structure_id":14438,"section_number":"2.2-803.1","catch_line":"Processing of payroll and other transactions by certain institutions of higher education","url":"\/2.2-803.1\/","token":"2.2\/I\/C\/8\/1\/2.2-803.1","metadata":false},{"id":60431,"structure_id":14438,"section_number":"2.2-804","catch_line":"Recovery of certain improper payments to state officers and employees","url":"\/2.2-804\/","token":"2.2\/I\/C\/8\/1\/2.2-804","metadata":false},{"id":85319,"structure_id":14438,"section_number":"2.2-805","catch_line":"Fiscal year","url":"\/2.2-805\/","token":"2.2\/I\/C\/8\/1\/2.2-805","metadata":false},{"id":63329,"structure_id":14438,"section_number":"2.2-806","catch_line":"Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments","url":"\/2.2-806\/","token":"2.2\/I\/C\/8\/1\/2.2-806","metadata":false},{"id":81293,"structure_id":14438,"section_number":"2.2-807","catch_line":"Monthly reports of state departments, divisions, etc., receiving public funds","url":"\/2.2-807\/","token":"2.2\/I\/C\/8\/1\/2.2-807","metadata":false},{"id":75888,"structure_id":14438,"section_number":"2.2-808","catch_line":"Collection of delinquent taxes","url":"\/2.2-808\/","token":"2.2\/I\/C\/8\/1\/2.2-808","metadata":false},{"id":66694,"structure_id":14438,"section_number":"2.2-809","catch_line":"When accounts on Comptroller's books to be balanced; general ledger of accounts","url":"\/2.2-809\/","token":"2.2\/I\/C\/8\/1\/2.2-809","metadata":false},{"id":57184,"structure_id":14438,"section_number":"2.2-810","catch_line":"Judges and clerks to certify to Supreme Court lists of all allowances made by courts","url":"\/2.2-810\/","token":"2.2\/I\/C\/8\/1\/2.2-810","metadata":false},{"id":82901,"structure_id":14438,"section_number":"2.2-811","catch_line":"Cancellation of state bonds received in settlement of claims","url":"\/2.2-811\/","token":"2.2\/I\/C\/8\/1\/2.2-811","metadata":false},{"id":58247,"structure_id":14438,"section_number":"2.2-812","catch_line":"What Comptroller may do with old books and papers","url":"\/2.2-812\/","token":"2.2\/I\/C\/8\/1\/2.2-812","metadata":false},{"id":75994,"structure_id":14438,"section_number":"2.2-813","catch_line":"Annual report of Comptroller to Governor","url":"\/2.2-813\/","token":"2.2\/I\/C\/8\/1\/2.2-813","metadata":false},{"id":65521,"structure_id":14438,"section_number":"2.2-813.1","catch_line":"Biannual disclosure by Comptroller of revenue sources collected","url":"\/2.2-813.1\/","token":"2.2\/I\/C\/8\/1\/2.2-813.1","metadata":false},{"id":55803,"structure_id":14438,"section_number":"2.2-813.2","catch_line":"Biannual disclosure by Comptroller of other obligations of the Commonwealth","url":"\/2.2-813.2\/","token":"2.2\/I\/C\/8\/1\/2.2-813.2","metadata":false}],"previous_section":{"id":85319,"structure_id":14438,"section_number":"2.2-805","catch_line":"Fiscal year","url":"\/2.2-805\/","token":"2.2\/I\/C\/8\/1\/2.2-805","metadata":false},"next_section":{"id":81293,"structure_id":14438,"section_number":"2.2-807","catch_line":"Monthly reports of state departments, divisions, etc., receiving public funds","url":"\/2.2-807\/","token":"2.2\/I\/C\/8\/1\/2.2-807","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/2.2-806\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 677; in 1982, chapter 292; in 1987, chapter 511; in 1991, chapter 485; in 2001, chapter 844<\/a>.<\/p>","references":[{"id":54540,"section_number":"58.1-1743","catch_line":"(For expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax","order_by":null,"url":"\/58.1-1743\/"},{"id":83380,"section_number":"58.1-307","catch_line":"Disposition of returns; handling of state income tax payments; audit","order_by":null,"url":"\/58.1-307\/"},{"id":73556,"section_number":"58.1-3168","catch_line":"When treasurers to pay state revenue into state treasury","order_by":null,"url":"\/58.1-3168\/"}],"refers_to":[{"id":71311,"section_number":"30-130","catch_line":"Election, term and compensation; vacancy","order_by":null,"url":"\/30-130\/"}],"permalink":{"id":173843,"object_type":"law","relational_id":63329,"identifier":"2.2-806","token":"2.2\/I\/C\/8\/1\/2.2-806","url":"\/2.2-806\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/2.2-806\/","token":"2.2\/I\/C\/8\/1\/2.2-806","dublin_core":{"Title":"Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 2.2-806","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All county and city treasurers receiving state income tax payments, whether from taxpayers or from the commissioner of the revenue, shall deposit the payments, within one banking day of receipt, into an account of the state treasury. The treasurers shall maintain a record of the date on which the payments are received and the date on which the payments are deposited into the state treasury. The Auditor of Public Accounts shall either prescribe or approve the treasurer’s record-keeping system and shall audit such records as provided for in Chapter 14 (§ 30-130<\/a> et seq.) of Title 30. Reporting of the deposits shall be in accordance with subsection B. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> All county and city treasurers and clerks of courts<\/span> receiving state moneys shall deposit promptly all state moneys and, in the manner directed by the State Treasurer, shall transfer state moneys into an account of the state treasury twice each week and submit a report of state moneys being transferred. However, except for state income tax payments that shall be controlled by subsection A, state moneys received amounting to less than $5,000 may be transferred into an account of the state treasury once each week. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREPORTS AND PAYMENTS BY CITY AND COUNTY TREASURERS, AND CLERKS OF COURT;\nDEPOSITS OF STATE INCOME TAX PAYMENTS (\u00a7 2.2-806)\n\nA. All county and city treasurers receiving state income tax payments, whether\nfrom taxpayers or from the commissioner of the revenue, shall deposit the\npayments, within one banking day of receipt, into an account of the state\ntreasury. The treasurers shall maintain a record of the date on which the\npayments are received and the date on which the payments are deposited into the\nstate treasury. The Auditor of Public Accounts shall either prescribe or approve\nthe treasurer’s record-keeping system and shall audit such records as\nprovided for in Chapter 14 (§ 30-130 et seq.) of Title 30. Reporting of the\ndeposits shall be in accordance with subsection B.\n\nB. All county and city treasurers and clerks of courts receiving state moneys\nshall deposit promptly all state moneys and, in the manner directed by the State\nTreasurer, shall transfer state moneys into an account of the state treasury\ntwice each week and submit a report of state moneys being transferred. However,\nexcept for state income tax payments that shall be controlled by subsection A,\nstate moneys received amounting to less than $5,000 may be transferred into an\naccount of the state treasury once each week.\n\nHISTORY: Code 1950, \u00a7 2-166; 1966, c. 677, \u00a7 2.1-198; 1982, c. 292; 1987, c.\n511; 1991, c. 485; 2001, c. 844.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}