{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/30-133.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/30-133.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/30-133.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/30-133.2.html"}],"law_id":82875,"edition_id":1,"section_id":82875,"structure_id":15862,"section_number":"30-133.2","catch_line":"Annual review of the collection and distribution of retail sales and use taxes","history":"2011, c. 614.","full_text":"As part of the annual audit of the Department of Taxation, the Auditor of Public Accounts shall perform a review of the collection and distribution of the Retail Sales and Use Tax (\u00a7 58.1-600 et seq.), with an important focus being the collection and distribution of local retail sales and use taxes. In addition to all other responsibilities and duties required under law, the Auditor of Public Accounts shall, promptly upon completion of the annual review, issue a report to the Chairmen of the House Committee on Appropriations, the House Committee on Finance, the Senate Committee on Finance and Appropriations, and the Commissioner of the Department of Taxation. All actions or requests for tax information by the office of the Auditor of Public Accounts for the purpose of conducting the review shall be deemed to be performed in the line of duty for purposes of \u00a7 58.1-3.","order_by":null,"text":{"0":{"id":297077,"text":"As part of the annual audit of the Department of Taxation, the Auditor of Public Accounts shall perform a review of the collection and distribution of the Retail Sales and Use Tax (\u00a7 58.1-600 et seq.), with an important focus being the collection and distribution of local retail sales and use taxes. In addition to all other responsibilities and duties required under law, the Auditor of Public Accounts shall, promptly upon completion of the annual review, issue a report to the Chairmen of the House Committee on Appropriations, the House Committee on Finance, the Senate Committee on Finance and Appropriations, and the Commissioner of the Department of Taxation. All actions or requests for tax information by the office of the Auditor of Public Accounts for the purpose of conducting the review shall be deemed to be performed in the line of duty for purposes of \u00a7 58.1-3.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15862,"edition_id":1,"name":"Auditor of Public Accounts","identifier":"14","label":"chapter","depth":2,"order_by":1,"parent_id":12738,"metadata":{},"date_created":"2026-06-26 04:00:48","date_modified":"2026-06-26 04:00:48","permalink":{"id":199551,"object_type":"structure","relational_id":15862,"identifier":"14","token":"30\/14","url":"\/30\/14\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12738,"edition_id":1,"name":"General Assembly","identifier":"30","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":199019,"object_type":"structure","relational_id":12738,"identifier":"30","token":"30","url":"\/30\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":71311,"structure_id":15862,"section_number":"30-130","catch_line":"Election, term and compensation; vacancy","url":"\/30-130\/","token":"30\/14\/30-130","metadata":false},{"id":70978,"structure_id":15862,"section_number":"30-131","catch_line":"Official bonds","url":"\/30-131\/","token":"30\/14\/30-131","metadata":false},{"id":68692,"structure_id":15862,"section_number":"30-132","catch_line":"Employment of assistants; location of offices","url":"\/30-132\/","token":"30\/14\/30-132","metadata":false},{"id":78041,"structure_id":15862,"section_number":"30-133","catch_line":"Duties and powers generally","url":"\/30-133\/","token":"30\/14\/30-133","metadata":false},{"id":76240,"structure_id":15862,"section_number":"30-133.1","catch_line":"Additional certifications for public institutions of higher education","url":"\/30-133.1\/","token":"30\/14\/30-133.1","metadata":false},{"id":82875,"structure_id":15862,"section_number":"30-133.2","catch_line":"Annual review of the collection and distribution of retail sales and use taxes","url":"\/30-133.2\/","token":"30\/14\/30-133.2","metadata":false},{"id":73800,"structure_id":15862,"section_number":"30-134","catch_line":"Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses","url":"\/30-134\/","token":"30\/14\/30-134","metadata":false},{"id":66609,"structure_id":15862,"section_number":"30-135","catch_line":"Inspection of accounts and vouchers","url":"\/30-135\/","token":"30\/14\/30-135","metadata":false},{"id":78124,"structure_id":15862,"section_number":"30-136","catch_line":"Power as to witnesses; perjury","url":"\/30-136\/","token":"30\/14\/30-136","metadata":false},{"id":61314,"structure_id":15862,"section_number":"30-137","catch_line":"Devising system of bookkeeping and accounting for local offices; costs","url":"\/30-137\/","token":"30\/14\/30-137","metadata":false},{"id":74953,"structure_id":15862,"section_number":"30-138","catch_line":"State agencies, courts, and local constitutional officers to report certain fraudulent transactions; penalty","url":"\/30-138\/","token":"30\/14\/30-138","metadata":false},{"id":86847,"structure_id":15862,"section_number":"30-139","catch_line":"To whom Auditor to report defaults or irregularities","url":"\/30-139\/","token":"30\/14\/30-139","metadata":false},{"id":64128,"structure_id":15862,"section_number":"30-140","catch_line":"Certain political subdivisions to file report of audit; period in which report kept as public record; when audit not required; sworn statement of exempted entities; publication of summary of financial condition; repeal of conflicting provisions","url":"\/30-140\/","token":"30\/14\/30-140","metadata":false},{"id":85793,"structure_id":15862,"section_number":"30-141","catch_line":"Annual report","url":"\/30-141\/","token":"30\/14\/30-141","metadata":false},{"id":81716,"structure_id":15862,"section_number":"30-142","catch_line":"Assumption of duties by Joint Legislative Audit and Review Commission upon failure of Auditor to perform; procedure","url":"\/30-142\/","token":"30\/14\/30-142","metadata":false}],"previous_section":{"id":76240,"structure_id":15862,"section_number":"30-133.1","catch_line":"Additional certifications for public institutions of higher education","url":"\/30-133.1\/","token":"30\/14\/30-133.1","metadata":false},"next_section":{"id":73800,"structure_id":15862,"section_number":"30-134","catch_line":"Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses","url":"\/30-134\/","token":"30\/14\/30-134","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/30-133.2\/","history_text":"

This law was first created in 2011. The record of its establishment is cataloged in chapter 614<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"}],"permalink":{"id":199573,"object_type":"law","relational_id":82875,"identifier":"30-133.2","token":"30\/14\/30-133.2","url":"\/30-133.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/30-133.2\/","token":"30\/14\/30-133.2","dublin_core":{"Title":"Annual review of the collection and distribution of retail sales and use taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 30-133.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As part of the annual audit of the Department of Taxation, the Auditor of Public Accounts shall perform a review of the collection and distribution of the Retail Sales and Use Tax (\u00a7 58.1-600<\/a> et seq.), with an important focus being the collection and distribution of local retail sales and use taxes. In addition to all other responsibilities and duties required under law<\/span>, the Auditor of Public Accounts shall, promptly upon completion of the annual review, issue<\/span> a report to the Chairmen of the House Committee on Appropriations, the House Committee on Finance, the Senate Committee on Finance and Appropriations, and the Commissioner of the Department of Taxation. All actions or requests for tax information by the office of the Auditor of Public Accounts for the purpose of conducting the review shall be deemed to be performed in the line of duty for purposes of \u00a7 58.1-3<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nANNUAL REVIEW OF THE COLLECTION AND DISTRIBUTION OF RETAIL SALES AND USE TAXES\n(\u00a7 30-133.2)\n\nAs part of the annual audit of the Department of Taxation, the Auditor of Public\nAccounts shall perform a review of the collection and distribution of the Retail\nSales and Use Tax (\u00a7 58.1-600 et seq.), with an important focus being the\ncollection and distribution of local retail sales and use taxes. In addition to\nall other responsibilities and duties required under law, the Auditor of Public\nAccounts shall, promptly upon completion of the annual review, issue a report to\nthe Chairmen of the House Committee on Appropriations, the House Committee on\nFinance, the Senate Committee on Finance and Appropriations, and the\nCommissioner of the Department of Taxation. All actions or requests for tax\ninformation by the office of the Auditor of Public Accounts for the purpose of\nconducting the review shall be deemed to be performed in the line of duty for\npurposes of \u00a7 58.1-3.\n\nHISTORY: 2011, c. 614.","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}}