{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-212.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-212.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-212.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-212.html"}],"law_id":73857,"edition_id":1,"section_id":73857,"structure_id":12838,"section_number":"58.1-212","catch_line":"Office of Tax Commissioner; sessions and investigations elsewhere","history":"Code 1950, \u00a7 58-32; 1960, c. 339; 1984, c. 675.","full_text":"The office of the Tax Commissioner shall be in the City of Richmond and suitable space shall be provided by the Governor for its offices. The Tax Commissioner, however, may hold sessions and conduct investigations and hearings at any other place when necessary for the proper performance of the duties prescribed by law.","order_by":null,"text":{"0":{"id":265581,"text":"The office of the Tax Commissioner shall be in the City of Richmond and suitable space shall be provided by the Governor for its offices. The Tax Commissioner, however, may hold sessions and conduct investigations and hearings at any other place when necessary for the proper performance of the duties prescribed by law.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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; 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-212\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1960, chapter 339; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":253231,"object_type":"law","relational_id":73857,"identifier":"58.1-212","token":"58.1\/I\/2\/58.1-212","url":"\/58.1-212\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-212\/","token":"58.1\/I\/2\/58.1-212","dublin_core":{"Title":"Office of Tax Commissioner; sessions and investigations elsewhere","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-212","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The office of the <span class=\"dictionary\">Tax Commissioner<\/span> shall be in the City of Richmond and suitable space shall be provided by the Governor for its offices. The <span class=\"dictionary\">Tax Commissioner<\/span>, however, may hold sessions and conduct investigations and <span class=\"dictionary\">hearings<\/span> at any other place when necessary for the proper performance of the duties prescribed by <span class=\"dictionary\">law<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nOFFICE OF TAX COMMISSIONER; SESSIONS AND INVESTIGATIONS ELSEWHERE (\u00a7 58.1-212)\n\nThe office of the Tax Commissioner shall be in the City of Richmond and suitable\nspace shall be provided by the Governor for its offices. The Tax Commissioner,\nhowever, may hold sessions and conduct investigations and hearings at any other\nplace when necessary for the proper performance of the duties prescribed by law.\n\nHISTORY: Code 1950, \u00a7 58-32; 1960, c. 339; 1984, c. 675.","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}}