{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3128.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3128.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3128.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3128.html"}],"law_id":62076,"edition_id":1,"section_id":62076,"structure_id":13045,"section_number":"58.1-3128","catch_line":"Power to summon taxpayers and other persons; penalty","history":"1984, c. 675; 1997, c. 496; 1998, c. 648; 1999, c. 192; 2000, c. 453.","full_text":"A\n\nThe treasurer may, for the purpose of collecting all taxes due, summon the taxpayer or any other person to appear before him at his office, to answer, under oath, questions touching the tax liability of any and all taxpayers and to produce documents relating to such tax liability, either or both. For the purposes of administering this section, treasurers and their deputies may administer oaths.B\n\nAny person who refuses to answer, under oath, questions touching any person’s tax liability shall be deemed guilty of a Class 4 misdemeanor. Each days’ refusal to answer such questions shall constitute a separate offense. Any court of competent jurisdiction may, upon the application of the treasurer or his deputy, compel the compliance of a taxpayer summoned or required to produce documents as required by this section.C\n\nEvery writ, warrant, notice, summons or other process the treasurer is authorized to issue pursuant to general or local law may be served by the treasurer, or his deputy or designee, or may be directed to the sheriff to be served pursuant to § 8.01-292 and executed and returned in like manner as the civil process of a court of competent jurisdiction.","order_by":null,"text":{"0":{"id":226532,"text":"The treasurer may, for the purpose of collecting all taxes due, summon the taxpayer or any other person to appear before him at his office, to answer, under oath, questions touching the tax liability of any and all taxpayers and to produce documents relating to such tax liability, either or both. For the purposes of administering this section, treasurers and their deputies may administer oaths.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":226533,"text":"Any person who refuses to answer, under oath, questions touching any person’s tax liability shall be deemed guilty of a Class 4 misdemeanor. Each days’ refusal to answer such questions shall constitute a separate offense. Any court of competent jurisdiction may, upon the application of the treasurer or his deputy, compel the compliance of a taxpayer summoned or required to produce documents as required by this section.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":226534,"text":"Every writ, warrant, notice, summons or other process the treasurer is authorized to issue pursuant to general or local law may be served by the treasurer, or his deputy or designee, or may be directed to the sheriff to be served pursuant to § 8.01-292 and executed and returned in like manner as the civil process of a court of competent jurisdiction.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":13045,"edition_id":1,"name":"Treasurers","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":12705,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":256651,"object_type":"structure","relational_id":13045,"identifier":"2","token":"58.1\/III\/31\/2","url":"\/58.1\/III\/31\/2\/","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":57925,"structure_id":13045,"section_number":"58.1-3123","catch_line":"Interpretation of \"treasurer.\"","url":"\/58.1-3123\/","token":"58.1\/III\/31\/2\/58.1-3123","metadata":false},{"id":59784,"structure_id":13045,"section_number":"58.1-3124","catch_line":"Where office of county treasurer to be maintained; providing suitable space","url":"\/58.1-3124\/","token":"58.1\/III\/31\/2\/58.1-3124","metadata":false},{"id":86278,"structure_id":13045,"section_number":"58.1-3125","catch_line":"Examination of treasurer's bond; when court to require new bond","url":"\/58.1-3125\/","token":"58.1\/III\/31\/2\/58.1-3125","metadata":false},{"id":68039,"structure_id":13045,"section_number":"58.1-3126","catch_line":"Bond of deputy; liability thereon","url":"\/58.1-3126\/","token":"58.1\/III\/31\/2\/58.1-3126","metadata":false},{"id":61207,"structure_id":13045,"section_number":"58.1-3127","catch_line":"Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection","url":"\/58.1-3127\/","token":"58.1\/III\/31\/2\/58.1-3127","metadata":false},{"id":74094,"structure_id":13045,"section_number":"58.1-3127.1","catch_line":"Treasurer to collect all amounts to be received by any department or agency of political subdivision","url":"\/58.1-3127.1\/","token":"58.1\/III\/31\/2\/58.1-3127.1","metadata":false},{"id":62076,"structure_id":13045,"section_number":"58.1-3128","catch_line":"Power to summon taxpayers and other persons; penalty","url":"\/58.1-3128\/","token":"58.1\/III\/31\/2\/58.1-3128","metadata":false},{"id":58338,"structure_id":13045,"section_number":"58.1-3128.1","catch_line":"Authority to require production of sales and use tax information","url":"\/58.1-3128.1\/","token":"58.1\/III\/31\/2\/58.1-3128.1","metadata":false},{"id":63625,"structure_id":13045,"section_number":"58.1-3129","catch_line":"Destruction of paid tax tickets; other tax tickets; 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and other materials to successor treasurer or court clerk","url":"\/58.1-3138\/","token":"58.1\/III\/31\/2\/58.1-3138","metadata":false},{"id":82518,"structure_id":13045,"section_number":"58.1-3139","catch_line":"Treasurer not to deal in warrants","url":"\/58.1-3139\/","token":"58.1\/III\/31\/2\/58.1-3139","metadata":false},{"id":70934,"structure_id":13045,"section_number":"58.1-3140","catch_line":"Remedy for failure to pay such warrants","url":"\/58.1-3140\/","token":"58.1\/III\/31\/2\/58.1-3140","metadata":false},{"id":77908,"structure_id":13045,"section_number":"58.1-3141","catch_line":"Treasurer or other person shall not use public money except as provided by law","url":"\/58.1-3141\/","token":"58.1\/III\/31\/2\/58.1-3141","metadata":false},{"id":68165,"structure_id":13045,"section_number":"58.1-3142","catch_line":"Interest on a fund belongs to the fund; exception","url":"\/58.1-3142\/","token":"58.1\/III\/31\/2\/58.1-3142","metadata":false},{"id":74861,"structure_id":13045,"section_number":"58.1-3143","catch_line":"Reserved","url":"\/58.1-3143\/","token":"58.1\/III\/31\/2\/58.1-3143","metadata":false},{"id":59314,"structure_id":13045,"section_number":"58.1-3144","catch_line":"Penalties","url":"\/58.1-3144\/","token":"58.1\/III\/31\/2\/58.1-3144","metadata":false},{"id":63503,"structure_id":13045,"section_number":"58.1-3145","catch_line":"How treasurer may secure final discharge from liability","url":"\/58.1-3145\/","token":"58.1\/III\/31\/2\/58.1-3145","metadata":false},{"id":79628,"structure_id":13045,"section_number":"58.1-3146","catch_line":"Rule to show cause in such case; notice and hearing thereon","url":"\/58.1-3146\/","token":"58.1\/III\/31\/2\/58.1-3146","metadata":false},{"id":79889,"structure_id":13045,"section_number":"58.1-3147","catch_line":"Appeal","url":"\/58.1-3147\/","token":"58.1\/III\/31\/2\/58.1-3147","metadata":false},{"id":59326,"structure_id":13045,"section_number":"58.1-3148","catch_line":"City charters not affected by particular provisions","url":"\/58.1-3148\/","token":"58.1\/III\/31\/2\/58.1-3148","metadata":false},{"id":61681,"structure_id":13045,"section_number":"58.1-3149","catch_line":"Money received to be deposited","url":"\/58.1-3149\/","token":"58.1\/III\/31\/2\/58.1-3149","metadata":false},{"id":54105,"structure_id":13045,"section_number":"58.1-3150","catch_line":"Duties of depository officers","url":"\/58.1-3150\/","token":"58.1\/III\/31\/2\/58.1-3150","metadata":false},{"id":76239,"structure_id":13045,"section_number":"58.1-3151","catch_line":"County finance 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fees","url":"\/58.1-3172.1\/","token":"58.1\/III\/31\/2\/58.1-3172.1","metadata":false}],"previous_section":{"id":74094,"structure_id":13045,"section_number":"58.1-3127.1","catch_line":"Treasurer to collect all amounts to be received by any department or agency of political subdivision","url":"\/58.1-3127.1\/","token":"58.1\/III\/31\/2\/58.1-3127.1","metadata":false},"next_section":{"id":58338,"structure_id":13045,"section_number":"58.1-3128.1","catch_line":"Authority to require production of sales and use tax information","url":"\/58.1-3128.1\/","token":"58.1\/III\/31\/2\/58.1-3128.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3128\/","history_text":"

This law was first created in 1984. The record of its establishment is cataloged in chapter 675 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 1984 \u201cActs\u201d aren\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 1997, chapter 496<\/a>; in 1998, chapter 648<\/a>; in 1999, chapter 192<\/a>; in 2000, chapter 453<\/a>.<\/p>","references":false,"refers_to":[{"id":76375,"section_number":"8.01-292","catch_line":"To whom process directed and where executed","order_by":null,"url":"\/8.01-292\/"}],"permalink":{"id":256677,"object_type":"law","relational_id":62076,"identifier":"58.1-3128","token":"58.1\/III\/31\/2\/58.1-3128","url":"\/58.1-3128\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3128\/","token":"58.1\/III\/31\/2\/58.1-3128","dublin_core":{"Title":"Power to summon taxpayers and other persons; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3128","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The treasurer may, for the purpose of collecting all taxes due, summon the taxpayer<\/span> or any other person to appear before him at his office, to answer, under oath<\/span>, questions touching the tax liability of any and all taxpayers<\/span> and to produce documents relating to such tax liability, either or both. For the purposes of administering this section, treasurers and their deputies may administer oaths<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any person who refuses to answer, under oath<\/span>, questions touching any person’s tax liability shall be deemed guilty of a Class 4 misdemeanor<\/span>. Each days’ refusal to answer such questions shall constitute a separate offense<\/span>. Any court<\/span> of competent jurisdiction<\/span> may, upon the application of the treasurer or his deputy, compel the compliance of a taxpayer<\/span> summoned or required to produce documents as required by this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Every writ<\/span>, warrant, notice, summons<\/span> or other process the treasurer is authorized to issue<\/span> pursuant to general or local law<\/span> may be served by the treasurer, or his deputy or designee, or may be directed to the sheriff to be served pursuant to § 8.01-292<\/a> and executed and returned in like manner as the civil process of a court<\/span> of competent jurisdiction<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPOWER TO SUMMON TAXPAYERS AND OTHER PERSONS; PENALTY (\u00a7 58.1-3128)\n\nA. The treasurer may, for the purpose of collecting all taxes due, summon the\ntaxpayer or any other person to appear before him at his office, to answer,\nunder oath, questions touching the tax liability of any and all taxpayers and to\nproduce documents relating to such tax liability, either or both. For the\npurposes of administering this section, treasurers and their deputies may\nadminister oaths.\n\nB. Any person who refuses to answer, under oath, questions touching any\nperson’s tax liability shall be deemed guilty of a Class 4 misdemeanor.\nEach days’ refusal to answer such questions shall constitute a separate\noffense. Any court of competent jurisdiction may, upon the application of the\ntreasurer or his deputy, compel the compliance of a taxpayer summoned or\nrequired to produce documents as required by this section.\n\nC. Every writ, warrant, notice, summons or other process the treasurer is\nauthorized to issue pursuant to general or local law may be served by the\ntreasurer, or his deputy or designee, or may be directed to the sheriff to be\nserved pursuant to § 8.01-292 and executed and returned in like manner as\nthe civil process of a court of competent jurisdiction.\n\nHISTORY: 1984, c. 675; 1997, c. 496; 1998, c. 648; 1999, c. 192; 2000, c. 453.","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}}