{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3122.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3122.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3122.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3122.2.html"}],"law_id":82587,"edition_id":1,"section_id":82587,"structure_id":12706,"section_number":"58.1-3122.2","catch_line":"Remote access to nonconfidential public records maintained by commissioner","history":"1998, c. 235; 2006, c. 474.","full_text":"The commissioner of the revenue may provide remote access, including access through the Internet, to all nonconfidential public records maintained by his office, subject to such limitations as may be imposed by applicable law. Any system of remote access created or maintained pursuant to this section shall include security measures that preclude remote access users from (i) obtaining any data that is required to be maintained as confidential pursuant to \u00a7 58.1-3, the Government Data Collection and Dissemination Practices Act (\u00a7 2.2-3800 et seq.), the Virginia Public Records Act (\u00a7 42.1-76 et seq.), or other applicable law, and (ii) modifying or destroying any record or data in any manner.","order_by":null,"text":{"0":{"id":295891,"text":"The commissioner of the revenue may provide remote access, including access through the Internet, to all nonconfidential public records maintained by his office, subject to such limitations as may be imposed by applicable law. Any system of remote access created or maintained pursuant to this section shall include security measures that preclude remote access users from (i) obtaining any data that is required to be maintained as confidential pursuant to \u00a7 58.1-3, the Government Data Collection and Dissemination Practices Act (\u00a7 2.2-3800 et seq.), the Virginia Public Records Act (\u00a7 42.1-76 et seq.), or other applicable law, and (ii) modifying or destroying any record or data in any manner.","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; 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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; 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confidentiality of such information","url":"\/58.1-3122.3\/","token":"58.1\/III\/31\/1\/58.1-3122.3","metadata":false}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3122.2\/","history_text":"

This law was first created in 1998. The record of its establishment is cataloged in chapter 235<\/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. It has been modified 1 time. 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. That modification is as follows: in 2006, chapter 474<\/a>.<\/p>","references":false,"refers_to":[{"id":69409,"section_number":"2.2-3800","catch_line":"Short title; findings; principles of information practice","order_by":null,"url":"\/2.2-3800\/"},{"id":74854,"section_number":"42.1-76","catch_line":"Legislative intent; title of chapter","order_by":null,"url":"\/42.1-76\/"},{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"permalink":{"id":256643,"object_type":"law","relational_id":82587,"identifier":"58.1-3122.2","token":"58.1\/III\/31\/1\/58.1-3122.2","url":"\/58.1-3122.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3122.2\/","token":"58.1\/III\/31\/1\/58.1-3122.2","dublin_core":{"Title":"Remote access to nonconfidential public records maintained by commissioner","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3122.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The commissioner of the revenue may provide remote access, including access through the Internet, to all nonconfidential public records maintained by his office, subject to such limitations as may be imposed by applicable law<\/span>. Any system of remote access created or maintained pursuant to this section shall include security measures that preclude remote access users from (i) obtaining any data that is required to be maintained as confidential pursuant to \u00a7 58.1-3<\/a>, the Government Data Collection and Dissemination Practices Act (\u00a7 2.2-3800<\/a> et seq.), the Virginia Public Records Act (\u00a7 42.1-76<\/a> et seq.), or other applicable law<\/span>, and (ii) modifying or destroying any record or data in any manner.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREMOTE ACCESS TO NONCONFIDENTIAL PUBLIC RECORDS MAINTAINED BY COMMISSIONER (\u00a7\n58.1-3122.2)\n\nThe commissioner of the revenue may provide remote access, including access\nthrough the Internet, to all nonconfidential public records maintained by his\noffice, subject to such limitations as may be imposed by applicable law. Any\nsystem of remote access created or maintained pursuant to this section shall\ninclude security measures that preclude remote access users from (i) obtaining\nany data that is required to be maintained as confidential pursuant to \u00a7\n58.1-3, the Government Data Collection and Dissemination Practices Act (\u00a7\n2.2-3800 et seq.), the Virginia Public Records Act (\u00a7 42.1-76 et seq.), or\nother applicable law, and (ii) modifying or destroying any record or data in any\nmanner.\n\nHISTORY: 1998, c. 235; 2006, c. 474.","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}}