{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-202.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-202.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-202.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-202.html"}],"law_id":55867,"edition_id":1,"section_id":55867,"structure_id":12838,"section_number":"58.1-202","catch_line":"General powers and duties of Tax Commissioner","history":"Code 1950, \u00a7\u00a7 58-33, 58-33.4; 1980, c. 744; 1983, c. 304; 1984, c. 675; 1996, c. 634; 2005, c. 216; 2006, cc. 159, 590; 2009, c. 24; 2010, c. 379.","full_text":"In addition to the powers conferred and the duties imposed elsewhere by law upon the Tax Commissioner, he shall:\n\n1\n\nSupervise the administration of the tax laws of the Commonwealth, insofar as they relate to taxable state subjects and assessments thereon, with a view to ascertaining the best methods of reaching all such property, of effecting equitable assessments and of avoiding conflicts and duplication of taxation of the same property.2\n\nRecommend to the Governor and the General Assembly measures to promote uniform assessments, just rates and harmony and cooperation among all officials connected with the revenue system of the Commonwealth.3\n\nExercise general supervision over all commissioners of the revenue so far as the duties of such officers pertain to state revenues, and confer with, instruct and advise all such officers in the performance of their duties to the extent stated.4\n\nInvestigate at any time the assessment and collection of state taxes in any county or city and when the assessment is found unreasonable and unjust take steps to correct the same in the manner provided by law.5\n\nInstitute proceedings by motion in writing in the proper court for the removal or suspension of commissioners of the revenue for incompetency, neglect or other official misconduct and order the Comptroller to withhold compensation from any commissioner of the revenue who fails to comply with any law governing the duties or any lawful instruction of the Tax Commissioner, until such commissioner of the revenue complies with such law or instruction.6\n\nProvide commissioners of the revenue with information and assistance in the assessment of personal property, including the maintenance of a reference library and the conduct of instructional programs.7\n\nPrescribe the forms of books, schedules and blanks to be used in the assessment and collection of state taxes and call for and prescribe the forms of such statistical reports, notices and other papers as he may deem necessary to the proper administration of the law, and prescribe and install uniform systems to be used by assessing officials.8\n\nDirect such proceedings, actions and prosecutions to be instituted as may be needful to enforce the revenue laws of the Commonwealth and call on the Attorney General or other proper officer to prosecute such actions and proceedings.9\n\nIntervene, by petition or otherwise, whenever deemed advisable in any action or proceeding pending in any court wherein the constitutionality or construction of any state tax or revenue statute or the validity of any state tax is in question. The court wherein such action or proceeding is pending may, by order entered therein, make the Tax Commissioner a party thereto whenever deemed necessary.10\n\nUpon request by any local governing body, local board of equalization or any ten citizens and taxpayers of the locality, render advisory aid and assistance to such board in the matter of equalizing the assessments of real estate and tangible personal property as among property owners of the locality.11\n\nAnnually make available to every county and city and, where appropriate, towns, a general reassessment procedures manual which provides the legal requirements for conducting general reassessments, and guidelines suggesting the broad range of factors in addition to market data that are appropriate for consideration in the determination of fair market value of both rural and urban land and structures.12\n\nIssue an annual report to the members of the House Committee on Appropriations, the House Committee on Finance, and the Senate Committee on Finance and Appropriations detailing procedures used in the collections process and how the Virginia Taxpayer Bill of Rights (§ 58.1-1845) is implemented to assist with such collections.13\n\nEnsure that employees of the Department are not paid, evaluated, or promoted on the basis of the amount of assessments or collections from taxpayers.14\n\nIssue an annual report to the members of the General Assembly and post such report on the Department’s website that details the total amount of corporate income tax relief provided in the Commonwealth during the second preceding tax year. The report shall (i) include the total dollar amount of income tax subtractions, deductions, exclusions, and exemptions claimed cumulatively by corporations; (ii) identify all tax credits claimed; (iii) provide an analysis of the fiscal impact of the corporate tax relief; and (iv) provide summary information regarding the types of taxpayers who claim the tax relief. The report shall also provide information on the number of companies that have qualified for the major business facility job tax credit established under § 58.1-439 and the amount of such credits. The report shall be submitted by October 1 of each year.15\n\nObtain information from each income tax taxpayer as to whether the taxpayer claimed a federal earned income tax credit and the amount claimed, unless such information can be calculated based on other information in the taxpayer’s return.","order_by":null,"text":{"0":{"id":204636,"text":"In addition to the powers conferred and the duties imposed elsewhere by law upon the Tax Commissioner, he shall:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":204637,"text":"Supervise the administration of the tax laws of the Commonwealth, insofar as they relate to taxable state subjects and assessments thereon, with a view to ascertaining the best methods of reaching all such property, of effecting equitable assessments and of avoiding conflicts and duplication of taxation of the same property.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":204638,"text":"Recommend to the Governor and the General Assembly measures to promote uniform assessments, just rates and harmony and cooperation among all officials connected with the revenue system of the Commonwealth.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":204639,"text":"Exercise general supervision over all commissioners of the revenue so far as the duties of such officers pertain to state revenues, and confer with, instruct and advise all such officers in the performance of their duties to the extent stated.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":204640,"text":"Investigate at any time the assessment and collection of state taxes in any county or city and when the assessment is found unreasonable and unjust take steps to correct the same in the manner provided by law.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":204641,"text":"Institute proceedings by motion in writing in the proper court for the removal or suspension of commissioners of the revenue for incompetency, neglect or other official misconduct and order the Comptroller to withhold compensation from any commissioner of the revenue who fails to comply with any law governing the duties or any lawful instruction of the Tax Commissioner, until such commissioner of the revenue complies with such law or instruction.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":204642,"text":"Provide commissioners of the revenue with information and assistance in the assessment of personal property, including the maintenance of a reference library and the conduct of instructional programs.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":204643,"text":"Prescribe the forms of books, schedules and blanks to be used in the assessment and collection of state taxes and call for and prescribe the forms of such statistical reports, notices and other papers as he may deem necessary to the proper administration of the law, and prescribe and install uniform systems to be used by assessing officials.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":204644,"text":"Direct such proceedings, actions and prosecutions to be instituted as may be needful to enforce the revenue laws of the Commonwealth and call on the Attorney General or other proper officer to prosecute such actions and proceedings.","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":204645,"text":"Intervene, by petition or otherwise, whenever deemed advisable in any action or proceeding pending in any court wherein the constitutionality or construction of any state tax or revenue statute or the validity of any state tax is in question. The court wherein such action or proceeding is pending may, by order entered therein, make the Tax Commissioner a party thereto whenever deemed necessary.","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":204646,"text":"Upon request by any local governing body, local board of equalization or any ten citizens and taxpayers of the locality, render advisory aid and assistance to such board in the matter of equalizing the assessments of real estate and tangible personal property as among property owners of the locality.","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":204647,"text":"Annually make available to every county and city and, where appropriate, towns, a general reassessment procedures manual which provides the legal requirements for conducting general reassessments, and guidelines suggesting the broad range of factors in addition to market data that are appropriate for consideration in the determination of fair market value of both rural and urban land and structures.","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10","next_prefix":"12"},"12":{"id":204648,"text":"Issue an annual report to the members of the House Committee on Appropriations, the House Committee on Finance, and the Senate Committee on Finance and Appropriations detailing procedures used in the collections process and how the Virginia Taxpayer Bill of Rights (§ 58.1-1845) is implemented to assist with such collections.","type":"section","prefixes":["12"],"prefix":"12","entire_prefix":"12","prefix_anchor":"12","level":1,"prior_prefix":"11","next_prefix":"13"},"13":{"id":204649,"text":"Ensure that employees of the Department are not paid, evaluated, or promoted on the basis of the amount of assessments or collections from taxpayers.","type":"section","prefixes":["13"],"prefix":"13","entire_prefix":"13","prefix_anchor":"13","level":1,"prior_prefix":"12","next_prefix":"14"},"14":{"id":204650,"text":"Issue an annual report to the members of the General Assembly and post such report on the Department’s website that details the total amount of corporate income tax relief provided in the Commonwealth during the second preceding tax year. The report shall (i) include the total dollar amount of income tax subtractions, deductions, exclusions, and exemptions claimed cumulatively by corporations; (ii) identify all tax credits claimed; (iii) provide an analysis of the fiscal impact of the corporate tax relief; and (iv) provide summary information regarding the types of taxpayers who claim the tax relief. The report shall also provide information on the number of companies that have qualified for the major business facility job tax credit established under § 58.1-439 and the amount of such credits. The report shall be submitted by October 1 of each year.","type":"section","prefixes":["14"],"prefix":"14","entire_prefix":"14","prefix_anchor":"14","level":1,"prior_prefix":"13","next_prefix":"15"},"15":{"id":204651,"text":"Obtain information from each income tax taxpayer as to whether the taxpayer claimed a federal earned income tax credit and the amount claimed, unless such information can be calculated based on other information in the taxpayer’s return.","type":"section","prefixes":["15"],"prefix":"15","entire_prefix":"15","prefix_anchor":"15","level":1,"prior_prefix":"14"}},"ancestry":[{"id":12838,"edition_id":1,"name":"Department of Taxation","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":253165,"object_type":"structure","relational_id":12838,"identifier":"2","token":"58.1\/I\/2","url":"\/58.1\/I\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":76786,"structure_id":12838,"section_number":"58.1-200","catch_line":"Tax Commissioner","url":"\/58.1-200\/","token":"58.1\/I\/2\/58.1-200","metadata":false},{"id":65097,"structure_id":12838,"section_number":"58.1-201","catch_line":"Oath and bond","url":"\/58.1-201\/","token":"58.1\/I\/2\/58.1-201","metadata":false},{"id":55867,"structure_id":12838,"section_number":"58.1-202","catch_line":"General powers and duties of Tax Commissioner","url":"\/58.1-202\/","token":"58.1\/I\/2\/58.1-202","metadata":false},{"id":76765,"structure_id":12838,"section_number":"58.1-202.1","catch_line":"Payment of taxes by electronic funds transfer","url":"\/58.1-202.1\/","token":"58.1\/I\/2\/58.1-202.1","metadata":false},{"id":67108,"structure_id":12838,"section_number":"58.1-202.2","catch_line":"Public-private partnerships; Public Private Partnership Oversight Committee","url":"\/58.1-202.2\/","token":"58.1\/I\/2\/58.1-202.2","metadata":false},{"id":65507,"structure_id":12838,"section_number":"58.1-202.3","catch_line":"Fillable tax forms","url":"\/58.1-202.3\/","token":"58.1\/I\/2\/58.1-202.3","metadata":false},{"id":62695,"structure_id":12838,"section_number":"58.1-203","catch_line":"Regulations and rulings","url":"\/58.1-203\/","token":"58.1\/I\/2\/58.1-203","metadata":false},{"id":82242,"structure_id":12838,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","url":"\/58.1-204\/","token":"58.1\/I\/2\/58.1-204","metadata":false},{"id":74390,"structure_id":12838,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","url":"\/58.1-205\/","token":"58.1\/I\/2\/58.1-205","metadata":false},{"id":70654,"structure_id":12838,"section_number":"58.1-206","catch_line":"Continuing education program for assessing officers and boards of equalization","url":"\/58.1-206\/","token":"58.1\/I\/2\/58.1-206","metadata":false},{"id":61798,"structure_id":12838,"section_number":"58.1-207","catch_line":"Collection and publication of property tax data","url":"\/58.1-207\/","token":"58.1\/I\/2\/58.1-207","metadata":false},{"id":61965,"structure_id":12838,"section_number":"58.1-208","catch_line":"Classifications of real property","url":"\/58.1-208\/","token":"58.1\/I\/2\/58.1-208","metadata":false},{"id":86615,"structure_id":12838,"section_number":"58.1-209","catch_line":"Disclosure of social security account numbers","url":"\/58.1-209\/","token":"58.1\/I\/2\/58.1-209","metadata":false},{"id":73390,"structure_id":12838,"section_number":"58.1-210","catch_line":"Publication showing rates of local levies","url":"\/58.1-210\/","token":"58.1\/I\/2\/58.1-210","metadata":false},{"id":82771,"structure_id":12838,"section_number":"58.1-210.1","catch_line":"Publication of local transient occupancy taxes","url":"\/58.1-210.1\/","token":"58.1\/I\/2\/58.1-210.1","metadata":false},{"id":53985,"structure_id":12838,"section_number":"58.1-211","catch_line":"Department to advise Comptroller of amounts to be charged state collecting officers","url":"\/58.1-211\/","token":"58.1\/I\/2\/58.1-211","metadata":false},{"id":73857,"structure_id":12838,"section_number":"58.1-212","catch_line":"Office of Tax Commissioner; sessions and investigations elsewhere","url":"\/58.1-212\/","token":"58.1\/I\/2\/58.1-212","metadata":false},{"id":76190,"structure_id":12838,"section_number":"58.1-213","catch_line":"Assistants and clerks","url":"\/58.1-213\/","token":"58.1\/I\/2\/58.1-213","metadata":false},{"id":78510,"structure_id":12838,"section_number":"58.1-214","catch_line":"Promulgation and distribution of tax forms","url":"\/58.1-214\/","token":"58.1\/I\/2\/58.1-214","metadata":false},{"id":69034,"structure_id":12838,"section_number":"58.1-215","catch_line":"Charge for sale of publications","url":"\/58.1-215\/","token":"58.1\/I\/2\/58.1-215","metadata":false},{"id":72619,"structure_id":12838,"section_number":"58.1-216","catch_line":"Writs, notices, processes, and orders","url":"\/58.1-216\/","token":"58.1\/I\/2\/58.1-216","metadata":false},{"id":71448,"structure_id":12838,"section_number":"58.1-217","catch_line":"Form of writs, processes and orders; how served","url":"\/58.1-217\/","token":"58.1\/I\/2\/58.1-217","metadata":false},{"id":80071,"structure_id":12838,"section_number":"58.1-218","catch_line":"Fees and mileage of witnesses","url":"\/58.1-218\/","token":"58.1\/I\/2\/58.1-218","metadata":false},{"id":82787,"structure_id":12838,"section_number":"58.1-219","catch_line":"Examination of books and records of taxpayers","url":"\/58.1-219\/","token":"58.1\/I\/2\/58.1-219","metadata":false},{"id":79327,"structure_id":12838,"section_number":"58.1-220","catch_line":"Waiver of time limitation on assessment of omitted or additional state taxes","url":"\/58.1-220\/","token":"58.1\/I\/2\/58.1-220","metadata":false}],"previous_section":{"id":65097,"structure_id":12838,"section_number":"58.1-201","catch_line":"Oath and bond","url":"\/58.1-201\/","token":"58.1\/I\/2\/58.1-201","metadata":false},"next_section":{"id":76765,"structure_id":12838,"section_number":"58.1-202.1","catch_line":"Payment of taxes by electronic funds transfer","url":"\/58.1-202.1\/","token":"58.1\/I\/2\/58.1-202.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-202\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 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 1980, chapter 744; in 1983, chapter 304; in 1984, chapter 675; in 1996, chapter 634<\/a>; in 2005, chapter 216<\/a>; in 2006, chapters 159<\/a> and 590<\/a>; in 2009, chapter 24<\/a>; in 2010, chapter 379<\/a>.<\/p>","references":false,"refers_to":[{"id":85882,"section_number":"58.1-1845","catch_line":"Virginia Taxpayer Bill of Rights","order_by":null,"url":"\/58.1-1845\/"},{"id":62311,"section_number":"58.1-439","catch_line":"Major business facility job tax credit","order_by":null,"url":"\/58.1-439\/"}],"permalink":{"id":253175,"object_type":"law","relational_id":55867,"identifier":"58.1-202","token":"58.1\/I\/2\/58.1-202","url":"\/58.1-202\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-202\/","token":"58.1\/I\/2\/58.1-202","dublin_core":{"Title":"General powers and duties of Tax Commissioner","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-202","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In addition to the powers conferred and the duties imposed elsewhere by law<\/span> upon the Tax Commissioner<\/span>, he shall:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Supervise the administration of the tax laws<\/span> of the Commonwealth, insofar as they relate to taxable state subjects and assessments thereon, with a view to ascertaining the best methods of reaching all such property, of effecting equitable<\/span> assessments and of avoiding conflicts and duplication of taxation of the same property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Recommend to the Governor and the General Assembly measures to promote uniform assessments, just rates and harmony and cooperation among all officials connected with the revenue system of the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Exercise general supervision over all commissioners of the revenue so far as the duties of such officers pertain to state revenues, and confer with, instruct and advise all such officers in the performance of their duties to the extent stated. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Investigate at any time the assessment and collection of state taxes in any county or city and when the assessment is found unreasonable and unjust take steps to correct the same in the manner provided by law<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Institute proceedings by motion<\/span> in writing in the proper court<\/span> for the removal or suspension of commissioners of the revenue for incompetency, neglect or other official misconduct and order<\/span> the Comptroller to withhold compensation from any commissioner of the revenue who fails to comply with any law<\/span> governing the duties or any lawful instruction of the Tax Commissioner<\/span>, until such commissioner of the revenue complies with such law<\/span> or instruction. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Provide commissioners of the revenue with information and assistance in the assessment of personal property, including the maintenance of a reference library and the conduct of instructional programs. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Prescribe the forms of books, schedules<\/span> and blanks to be used in the assessment and collection of state taxes and call for and prescribe the forms of such statistical reports, notices and other papers as he may deem necessary to the proper administration of the law<\/span>, and prescribe and install uniform systems to be used by assessing officials. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Direct such proceedings, actions and prosecutions<\/span> to be instituted as may be needful to enforce the revenue laws<\/span> of the Commonwealth and call on the Attorney General<\/span> or other proper officer to prosecute<\/span> such actions and proceedings. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Intervene, by petition<\/span> or otherwise, whenever deemed advisable in any action or proceeding pending in any court<\/span> wherein the constitutionality or construction of any state tax or revenue statute<\/span> or the validity of any state tax is in question. The court<\/span> wherein such action or proceeding is pending may, by order<\/span> entered therein, make the Tax Commissioner<\/span> a party<\/span> thereto whenever deemed necessary. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Upon request by any local governing body, local board of equalization or any ten citizens and taxpayers<\/span> of the locality, render advisory aid and assistance to such board in the matter of equalizing the assessments of real estate and tangible personal property as among property owners of the locality. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Annually make available to every county and city and, where appropriate, towns, a general reassessment procedures manual which provides the legal requirements for conducting general reassessments, and guidelines suggesting the broad range of factors in addition to market data that are appropriate for consideration in the determination of fair market value of both rural and urban land and structures. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> Issue<\/span> an annual report to the members of the House Committee on Appropriations, the House Committee on Finance, and the Senate Committee on Finance and Appropriations detailing procedures used in the collections process and how the Virginia Taxpayer<\/span> Bill of Rights (§ 58.1-1845<\/a>) is implemented to assist with such collections. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> Ensure that employees of the Department<\/span> are not paid, evaluated, or promoted on the basis of the amount of assessments or collections from taxpayers<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Issue<\/span> an annual report to the members of the General Assembly and post such report on the Department<\/span>’s website that details the total amount of corporate income tax relief provided in the Commonwealth during the second preceding tax year. The report shall (i) include the total dollar amount of income tax subtractions, deductions, exclusions, and exemptions claimed cumulatively by corporations; (ii) identify all tax credits claimed; (iii) provide an analysis of the fiscal impact of the corporate tax relief; and (iv) provide summary information regarding the types of taxpayers<\/span> who claim the tax relief. The report shall also provide information on the number of companies that have qualified for the major business facility job tax credit established under § 58.1-439<\/a> and the amount of such credits. The report shall be submitted by October 1 of each year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Obtain information from each income tax taxpayer<\/span> as to whether the taxpayer<\/span> claimed a federal earned income tax credit and the amount claimed, unless such information can be calculated based on other information in the taxpayer<\/span>’s return. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nGENERAL POWERS AND DUTIES OF TAX COMMISSIONER (\u00a7 58.1-202)\n\nIn addition to the powers conferred and the duties imposed elsewhere by law upon\nthe Tax Commissioner, he shall:\n\n1. Supervise the administration of the tax laws of the Commonwealth, insofar as\nthey relate to taxable state subjects and assessments thereon, with a view to\nascertaining the best methods of reaching all such property, of effecting\nequitable assessments and of avoiding conflicts and duplication of taxation of\nthe same property.\n\n2. Recommend to the Governor and the General Assembly measures to promote\nuniform assessments, just rates and harmony and cooperation among all officials\nconnected with the revenue system of the Commonwealth.\n\n3. Exercise general supervision over all commissioners of the revenue so far as\nthe duties of such officers pertain to state revenues, and confer with, instruct\nand advise all such officers in the performance of their duties to the extent\nstated.\n\n4. Investigate at any time the assessment and collection of state taxes in any\ncounty or city and when the assessment is found unreasonable and unjust take\nsteps to correct the same in the manner provided by law.\n\n5. Institute proceedings by motion in writing in the proper court for the\nremoval or suspension of commissioners of the revenue for incompetency, neglect\nor other official misconduct and order the Comptroller to withhold compensation\nfrom any commissioner of the revenue who fails to comply with any law governing\nthe duties or any lawful instruction of the Tax Commissioner, until such\ncommissioner of the revenue complies with such law or instruction.\n\n6. Provide commissioners of the revenue with information and assistance in the\nassessment of personal property, including the maintenance of a reference\nlibrary and the conduct of instructional programs.\n\n7. Prescribe the forms of books, schedules and blanks to be used in the\nassessment and collection of state taxes and call for and prescribe the forms of\nsuch statistical reports, notices and other papers as he may deem necessary to\nthe proper administration of the law, and prescribe and install uniform systems\nto be used by assessing officials.\n\n8. Direct such proceedings, actions and prosecutions to be instituted as may be\nneedful to enforce the revenue laws of the Commonwealth and call on the Attorney\nGeneral or other proper officer to prosecute such actions and proceedings.\n\n9. Intervene, by petition or otherwise, whenever deemed advisable in any action\nor proceeding pending in any court wherein the constitutionality or construction\nof any state tax or revenue statute or the validity of any state tax is in\nquestion. The court wherein such action or proceeding is pending may, by order\nentered therein, make the Tax Commissioner a party thereto whenever deemed\nnecessary.\n\n10. Upon request by any local governing body, local board of equalization or any\nten citizens and taxpayers of the locality, render advisory aid and assistance\nto such board in the matter of equalizing the assessments of real estate and\ntangible personal property as among property owners of the locality.\n\n11. Annually make available to every county and city and, where appropriate,\ntowns, a general reassessment procedures manual which provides the legal\nrequirements for conducting general reassessments, and guidelines suggesting the\nbroad range of factors in addition to market data that are appropriate for\nconsideration in the determination of fair market value of both rural and urban\nland and structures.\n\n12. Issue an annual report to the members of the House Committee on\nAppropriations, the House Committee on Finance, and the Senate Committee on\nFinance and Appropriations detailing procedures used in the collections process\nand how the Virginia Taxpayer Bill of Rights (§ 58.1-1845) is implemented\nto assist with such collections.\n\n13. Ensure that employees of the Department are not paid, evaluated, or promoted\non the basis of the amount of assessments or collections from taxpayers.\n\n14. Issue an annual report to the members of the General Assembly and post such\nreport on the Department’s website that details the total amount of\ncorporate income tax relief provided in the Commonwealth during the second\npreceding tax year. The report shall (i) include the total dollar amount of\nincome tax subtractions, deductions, exclusions, and exemptions claimed\ncumulatively by corporations; (ii) identify all tax credits claimed; (iii)\nprovide an analysis of the fiscal impact of the corporate tax relief; and (iv)\nprovide summary information regarding the types of taxpayers who claim the tax\nrelief. The report shall also provide information on the number of companies\nthat have qualified for the major business facility job tax credit established\nunder § 58.1-439 and the amount of such credits. The report shall be\nsubmitted by October 1 of each year.\n\n15. Obtain information from each income tax taxpayer as to whether the taxpayer\nclaimed a federal earned income tax credit and the amount claimed, unless such\ninformation can be calculated based on other information in the taxpayer’s\nreturn.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-33, 58-33.4; 1980, c. 744; 1983, c. 304; 1984, c.\n675; 1996, c. 634; 2005, c. 216; 2006, cc. 159, 590; 2009, c. 24; 2010, c. 379.","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}}