{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3122.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3122.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3122.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3122.1.html"}],"law_id":53936,"edition_id":1,"section_id":53936,"structure_id":12706,"section_number":"58.1-3122.1","catch_line":"Photocopying fees imposed by commissioners of the revenue","history":"1990, c. 42.","full_text":"The commissioner of the revenue may charge a photocopying fee, to a maximum amount of fifty cents per page, for photocopying any papers or records upon a taxpayer&#8217;s request for information.","order_by":null,"text":{"0":{"id":198065,"text":"The commissioner of the revenue may charge a photocopying fee, to a maximum amount of fifty cents per page, for photocopying any papers or records upon a taxpayer&#8217;s request for information.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3122.1\/","history_text":"<p>This law was first created in 1990. The record of its establishment is cataloged in chapter 42 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. Unfortunately, the 1990 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":false,"permalink":{"id":256639,"object_type":"law","relational_id":53936,"identifier":"58.1-3122.1","token":"58.1\/III\/31\/1\/58.1-3122.1","url":"\/58.1-3122.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3122.1\/","token":"58.1\/III\/31\/1\/58.1-3122.1","dublin_core":{"Title":"Photocopying fees imposed by commissioners of the revenue","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3122.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The commissioner of the revenue may charge a photocopying fee, to a maximum amount of fifty cents per page, for photocopying any papers or records upon a <span class=\"dictionary\">taxpayer<\/span>&#8217;s request for information.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPHOTOCOPYING FEES IMPOSED BY COMMISSIONERS OF THE REVENUE (\u00a7 58.1-3122.1)\n\nThe commissioner of the revenue may charge a photocopying fee, to a maximum\namount of fifty cents per page, for photocopying any papers or records upon a\ntaxpayer&#8217;s request for information.\n\nHISTORY: 1990, c. 42.","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}}