{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3109.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3109.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3109.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3109.html"}],"law_id":85889,"edition_id":1,"section_id":85889,"structure_id":12706,"section_number":"58.1-3109","catch_line":"Duties of commissioners as to personal property, income and licenses","history":"Code 1950, \u00a7\u00a7 58-865, 58-874; 1980, c. 317; 1984, c. 675; 1991, cc. 8, 448; 2008, c. 852.","full_text":"Each commissioner of the revenue shall:\n\n1\n\nReview the lists of all persons licensed by the commissioner of the revenue and assess, for the current license year, additional license taxes for any person who has reported less than the law requires;2\n\nUpon investigation, assess the proper license taxes for any person who has without a license conducted any business for which a license is required;3\n\nReview, in regard to intangible personal property and income, such returns of taxpayers as may be referred to him by the Department of Taxation and report to the Department, for assessment, any additional intangible personal property and income when his review or investigation discloses that such property or income has not been reported for taxation or has been reported for taxation at less than the law requires;4\n\nExamine causes pending in the courts of his county or city and the records thereof and ascertain and assess all property and income subject to assessment by his office;5\n\nRequire every taxpayer who may not have properly returned to the commissioner of the revenue all of his tangible and intangible personal property, and licenses for the current tax year and the three preceding tax years to make the proper and complete return;6\n\nRequire taxpayers or their agents or any person, firm or officer of a company or corporation to furnish information relating to tangible or intangible personal property, income or license taxes of any and all taxpayers; and require such persons to furnish access to books of account or other papers and records for the purpose of verifying the tax returns of such taxpayers and procuring the information necessary to make a complete assessment of any taxpayer’s tangible and intangible personal property, and license taxes for the current tax year and the three preceding tax years;7\n\nMake such reports to the Department of Taxation as may be required by law or as the rules and regulations adopted by the Tax Commissioner may require;8\n\nUpon written request of any town treasurer or director of finance or other officer who performs the duties of a treasurer and whose locality is located within such commissioner’s jurisdiction, provide the name, address and social security number of any taxpayer who has filed a personal property tax return with such commissioner of the revenue, as long as such town treasurer or director of finance or other officer who performs the duties of a treasurer shall certify that such information is sought in the performance of official duties. Any town official to whom information is furnished pursuant to this provision shall be bound by the provisions and penalties of § 58.1-3; and9\n\nNotify the animal control officer of the presence of any commercial dog breeder, as defined in § 3.2-6500, operating within the locality.","order_by":null,"text":{"0":{"id":307644,"text":"Each commissioner of the revenue shall:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":307645,"text":"Review the lists of all persons licensed by the commissioner of the revenue and assess, for the current license year, additional license taxes for any person who has reported less than the law requires;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":307646,"text":"Upon investigation, assess the proper license taxes for any person who has without a license conducted any business for which a license is required;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":307647,"text":"Review, in regard to intangible personal property and income, such returns of taxpayers as may be referred to him by the Department of Taxation and report to the Department, for assessment, any additional intangible personal property and income when his review or investigation discloses that such property or income has not been reported for taxation or has been reported for taxation at less than the law requires;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":307648,"text":"Examine causes pending in the courts of his county or city and the records thereof and ascertain and assess all property and income subject to assessment by his office;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":307649,"text":"Require every taxpayer who may not have properly returned to the commissioner of the revenue all of his tangible and intangible personal property, and licenses for the current tax year and the three preceding tax years to make the proper and complete return;","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":307650,"text":"Require taxpayers or their agents or any person, firm or officer of a company or corporation to furnish information relating to tangible or intangible personal property, income or license taxes of any and all taxpayers; and require such persons to furnish access to books of account or other papers and records for the purpose of verifying the tax returns of such taxpayers and procuring the information necessary to make a complete assessment of any taxpayer’s tangible and intangible personal property, and license taxes for the current tax year and the three preceding tax years;","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":307651,"text":"Make such reports to the Department of Taxation as may be required by law or as the rules and regulations adopted by the Tax Commissioner may require;","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":307652,"text":"Upon written request of any town treasurer or director of finance or other officer who performs the duties of a treasurer and whose locality is located within such commissioner’s jurisdiction, provide the name, address and social security number of any taxpayer who has filed a personal property tax return with such commissioner of the revenue, as long as such town treasurer or director of finance or other officer who performs the duties of a treasurer shall certify that such information is sought in the performance of official duties. Any town official to whom information is furnished pursuant to this provision shall be bound by the provisions and penalties of § 58.1-3; and","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":307653,"text":"Notify the animal control officer of the presence of any commercial dog breeder, as defined in § 3.2-6500, operating within the locality.","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8"}},"ancestry":[{"id":12706,"edition_id":1,"name":"Commissioners of the Revenue","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12705,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256545,"object_type":"structure","relational_id":12706,"identifier":"1","token":"58.1\/III\/31\/1","url":"\/58.1\/III\/31\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12705,"edition_id":1,"name":"Local Officers","identifier":"31","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256543,"object_type":"structure","relational_id":12705,"identifier":"31","token":"58.1\/III\/31","url":"\/58.1\/III\/31\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":81869,"structure_id":12706,"section_number":"58.1-3100","catch_line":"Interpretation of \"commissioner.\"","url":"\/58.1-3100\/","token":"58.1\/III\/31\/1\/58.1-3100","metadata":false},{"id":70168,"structure_id":12706,"section_number":"58.1-3101","catch_line":"County commissioner of the revenue to keep an office at county seat; removal to other place","url":"\/58.1-3101\/","token":"58.1\/III\/31\/1\/58.1-3101","metadata":false},{"id":63284,"structure_id":12706,"section_number":"58.1-3102","catch_line":"Jurisdiction of commissioners","url":"\/58.1-3102\/","token":"58.1\/III\/31\/1\/58.1-3102","metadata":false},{"id":87178,"structure_id":12706,"section_number":"58.1-3103","catch_line":"When commissioners begin work; commissioners to make assessments","url":"\/58.1-3103\/","token":"58.1\/III\/31\/1\/58.1-3103","metadata":false},{"id":68270,"structure_id":12706,"section_number":"58.1-3104","catch_line":"Commissioner of the revenue entitled to books and papers of predecessor","url":"\/58.1-3104\/","token":"58.1\/III\/31\/1\/58.1-3104","metadata":false},{"id":86383,"structure_id":12706,"section_number":"58.1-3105","catch_line":"Tax Commissioner to instruct commissioners of the revenue","url":"\/58.1-3105\/","token":"58.1\/III\/31\/1\/58.1-3105","metadata":false},{"id":63159,"structure_id":12706,"section_number":"58.1-3106","catch_line":"How compensation of commissioners paid; when compensation withheld","url":"\/58.1-3106\/","token":"58.1\/III\/31\/1\/58.1-3106","metadata":false},{"id":59492,"structure_id":12706,"section_number":"58.1-3107","catch_line":"Commissioner of the revenue to obtain returns from taxpayers","url":"\/58.1-3107\/","token":"58.1\/III\/31\/1\/58.1-3107","metadata":false},{"id":60817,"structure_id":12706,"section_number":"58.1-3108","catch_line":"Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner","url":"\/58.1-3108\/","token":"58.1\/III\/31\/1\/58.1-3108","metadata":false},{"id":85889,"structure_id":12706,"section_number":"58.1-3109","catch_line":"Duties of commissioners as to personal property, income and licenses","url":"\/58.1-3109\/","token":"58.1\/III\/31\/1\/58.1-3109","metadata":false},{"id":61130,"structure_id":12706,"section_number":"58.1-3110","catch_line":"Power to summon taxpayers and other persons","url":"\/58.1-3110\/","token":"58.1\/III\/31\/1\/58.1-3110","metadata":false},{"id":71503,"structure_id":12706,"section_number":"58.1-3111","catch_line":"Penalties","url":"\/58.1-3111\/","token":"58.1\/III\/31\/1\/58.1-3111","metadata":false},{"id":74556,"structure_id":12706,"section_number":"58.1-3112","catch_line":"Commissioner to preserve returns; destruction of returns; penalty","url":"\/58.1-3112\/","token":"58.1\/III\/31\/1\/58.1-3112","metadata":false},{"id":76922,"structure_id":12706,"section_number":"58.1-3113","catch_line":"Returns of intangible personal property forwarded to Department","url":"\/58.1-3113\/","token":"58.1\/III\/31\/1\/58.1-3113","metadata":false},{"id":77867,"structure_id":12706,"section_number":"58.1-3114","catch_line":"Books and certain forms of returns to be furnished by Department","url":"\/58.1-3114\/","token":"58.1\/III\/31\/1\/58.1-3114","metadata":false},{"id":69295,"structure_id":12706,"section_number":"58.1-3115","catch_line":"Arrangement and contents of books","url":"\/58.1-3115\/","token":"58.1\/III\/31\/1\/58.1-3115","metadata":false},{"id":79431,"structure_id":12706,"section_number":"58.1-3116","catch_line":"Department may prescribe separate books for state and local levies","url":"\/58.1-3116\/","token":"58.1\/III\/31\/1\/58.1-3116","metadata":false},{"id":65789,"structure_id":12706,"section_number":"58.1-3117","catch_line":"Disposition of supplemental assessment sheets","url":"\/58.1-3117\/","token":"58.1\/III\/31\/1\/58.1-3117","metadata":false},{"id":86733,"structure_id":12706,"section_number":"58.1-3118","catch_line":"Commissioner to retain original personal property book; reproduction of book; disposition of copies","url":"\/58.1-3118\/","token":"58.1\/III\/31\/1\/58.1-3118","metadata":false},{"id":71384,"structure_id":12706,"section_number":"58.1-3119","catch_line":"Personal property book not to be altered after delivery to treasurer","url":"\/58.1-3119\/","token":"58.1\/III\/31\/1\/58.1-3119","metadata":false},{"id":56907,"structure_id":12706,"section_number":"58.1-3120","catch_line":"If books for preceding year not made out, how supplied","url":"\/58.1-3120\/","token":"58.1\/III\/31\/1\/58.1-3120","metadata":false},{"id":59736,"structure_id":12706,"section_number":"58.1-3121","catch_line":"Penalty for false entry in books","url":"\/58.1-3121\/","token":"58.1\/III\/31\/1\/58.1-3121","metadata":false},{"id":64868,"structure_id":12706,"section_number":"58.1-3122","catch_line":"Tax Commissioner may report misconduct or incapacity of commissioner of the revenue","url":"\/58.1-3122\/","token":"58.1\/III\/31\/1\/58.1-3122","metadata":false},{"id":53936,"structure_id":12706,"section_number":"58.1-3122.1","catch_line":"Photocopying fees imposed by commissioners of the revenue","url":"\/58.1-3122.1\/","token":"58.1\/III\/31\/1\/58.1-3122.1","metadata":false},{"id":82587,"structure_id":12706,"section_number":"58.1-3122.2","catch_line":"Remote access to nonconfidential public records maintained by commissioner","url":"\/58.1-3122.2\/","token":"58.1\/III\/31\/1\/58.1-3122.2","metadata":false},{"id":79812,"structure_id":12706,"section_number":"58.1-3122.3","catch_line":"Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information","url":"\/58.1-3122.3\/","token":"58.1\/III\/31\/1\/58.1-3122.3","metadata":false}],"previous_section":{"id":60817,"structure_id":12706,"section_number":"58.1-3108","catch_line":"Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner","url":"\/58.1-3108\/","token":"58.1\/III\/31\/1\/58.1-3108","metadata":false},"next_section":{"id":61130,"structure_id":12706,"section_number":"58.1-3110","catch_line":"Power to summon taxpayers and other persons","url":"\/58.1-3110\/","token":"58.1\/III\/31\/1\/58.1-3110","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3109\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 317; in 1984, chapter 675; in 1991, chapters 8 and 448; in 2008, chapter 852<\/a>.<\/p>","references":false,"refers_to":[{"id":86401,"section_number":"3.2-6500","catch_line":"Definitions","order_by":null,"url":"\/3.2-6500\/"},{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":256583,"object_type":"law","relational_id":85889,"identifier":"58.1-3109","token":"58.1\/III\/31\/1\/58.1-3109","url":"\/58.1-3109\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3109\/","token":"58.1\/III\/31\/1\/58.1-3109","dublin_core":{"Title":"Duties of commissioners as to personal property, income and licenses","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3109","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Each commissioner of the revenue shall:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Review the lists of all persons licensed by the commissioner of the revenue and assess, for the current license year, additional license taxes for any person who has reported less than the law<\/span> requires; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Upon investigation, assess the proper license taxes for any person who has without a license conducted any business for which a license is required; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Review, in regard to intangible personal property and income, such returns of taxpayers<\/span> as may be referred to him by the Department<\/span> of Taxation and report to the Department<\/span>, for assessment, any additional intangible personal property and income when his review or investigation discloses that such property or income has not been reported for taxation or has been reported for taxation at less than the law<\/span> requires; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Examine causes pending in the courts<\/span> of his county or city and the records thereof and ascertain and assess all property and income subject to assessment by his office; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Require every taxpayer<\/span> who may not have properly returned to the commissioner of the revenue all of his tangible and intangible personal property, and licenses for the current tax year and the three preceding tax years to make the proper and complete return; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Require taxpayers<\/span> or their agents or any person, firm or officer of a company or corporation to furnish information relating to tangible or intangible personal property, income or license taxes of any and all taxpayers<\/span>; and require such persons to furnish access to books of account or other papers and records for the purpose of verifying the tax returns of such taxpayers<\/span> and procuring the information necessary to make a complete assessment of any taxpayer<\/span>’s tangible and intangible personal property, and license taxes for the current tax year and the three preceding tax years; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Make such reports to the Department<\/span> of Taxation as may be required by law<\/span> or as the rules and regulations adopted by the Tax Commissioner<\/span> may require; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Upon written request of any town treasurer or director of finance or other officer who performs the duties of a treasurer and whose locality is located within such commissioner’s jurisdiction<\/span>, provide the name, address and social security number of any taxpayer<\/span> who has filed a personal property tax return with such commissioner of the revenue, as long as such town treasurer or director of finance or other officer who performs the duties of a treasurer shall certify that such information is sought in the performance of official duties. Any town official to whom information is furnished pursuant to this provision shall be bound by the provisions and penalties of § 58.1-3<\/a>; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Notify the animal control officer of the presence of any commercial dog breeder, as defined in § 3.2-6500<\/a>, operating within the locality. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDUTIES OF COMMISSIONERS AS TO PERSONAL PROPERTY, INCOME AND LICENSES (\u00a7\n58.1-3109)\n\nEach commissioner of the revenue shall:\n\n1. Review the lists of all persons licensed by the commissioner of the revenue\nand assess, for the current license year, additional license taxes for any\nperson who has reported less than the law requires;\n\n2. Upon investigation, assess the proper license taxes for any person who has\nwithout a license conducted any business for which a license is required;\n\n3. Review, in regard to intangible personal property and income, such returns of\ntaxpayers as may be referred to him by the Department of Taxation and report to\nthe Department, for assessment, any additional intangible personal property and\nincome when his review or investigation discloses that such property or income\nhas not been reported for taxation or has been reported for taxation at less\nthan the law requires;\n\n4. Examine causes pending in the courts of his county or city and the records\nthereof and ascertain and assess all property and income subject to assessment\nby his office;\n\n5. Require every taxpayer who may not have properly returned to the commissioner\nof the revenue all of his tangible and intangible personal property, and\nlicenses for the current tax year and the three preceding tax years to make the\nproper and complete return;\n\n6. Require taxpayers or their agents or any person, firm or officer of a company\nor corporation to furnish information relating to tangible or intangible\npersonal property, income or license taxes of any and all taxpayers; and require\nsuch persons to furnish access to books of account or other papers and records\nfor the purpose of verifying the tax returns of such taxpayers and procuring the\ninformation necessary to make a complete assessment of any taxpayer’s\ntangible and intangible personal property, and license taxes for the current tax\nyear and the three preceding tax years;\n\n7. Make such reports to the Department of Taxation as may be required by law or\nas the rules and regulations adopted by the Tax Commissioner may require;\n\n8. Upon written request of any town treasurer or director of finance or other\nofficer who performs the duties of a treasurer and whose locality is located\nwithin such commissioner’s jurisdiction, provide the name, address and\nsocial security number of any taxpayer who has filed a personal property tax\nreturn with such commissioner of the revenue, as long as such town treasurer or\ndirector of finance or other officer who performs the duties of a treasurer\nshall certify that such information is sought in the performance of official\nduties. Any town official to whom information is furnished pursuant to this\nprovision shall be bound by the provisions and penalties of § 58.1-3; and\n\n9. Notify the animal control officer of the presence of any commercial dog\nbreeder, as defined in § 3.2-6500, operating within the locality.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-865, 58-874; 1980, c. 317; 1984, c. 675; 1991, cc.\n8, 448; 2008, c. 852.","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}}