{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3129.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3129.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3129.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3129.html"}],"law_id":63625,"edition_id":1,"section_id":63625,"structure_id":13045,"section_number":"58.1-3129","catch_line":"Destruction of paid tax tickets; other tax tickets; records","history":"Code 1950, \u00a7\u00a7 58-919.1, 58-919.2, 58-987; 1956, cc. 372, 634; 1962, c. 502; 1968, c. 442; 1971, Ex. Sess., c. 12; 1972, c. 14; 1975, c. 151; 1981, c. 436; 1982, c. 493; 1984, c. 675; 1996, c. 323; 1998, c. 427.","full_text":"A\n\nThe treasurer may, with the consent of the governing body, destroy all paid tax tickets at any time after five years from the end of the fiscal year during which taxes represented by such tickets were paid, in accordance with retention regulations pursuant to the Virginia Public Records Act (§ 42.1-76 et seq.).B\n\nThe treasurer may, at any time after the expiration of three years from the date he certifies the lists mentioned in § 58.1-1801 and subdivisions 2 and 4 of § 58.1-3921, and after the expiration of five years from the date he certifies the list mentioned in subdivision 3 of § 58.1-3921, destroy the tax tickets made out by him for the taxes and levies included therein, provided the certification of the Auditor of Public Accounts is obtained to the effect that these tickets are no longer needed for audit purposes.C\n\nThe treasurer may cause records to be destroyed after audit, with the consent of the Auditor of Public Accounts and the Librarian of Virginia, in accordance with retention regulations for records maintained by the treasurer established under the Virginia Public Records Act (§ 42.1-76 et seq.).D\n\nIn lieu of retaining the original tax tickets for at least five years after the end of the fiscal year during which taxes represented by such tickets were paid, the treasurer, with the consent of the Auditor of Public Accounts and the local governing body, may have the original tax tickets copied. Any such copies shall be on a durable medium that complies with the requirements of the Virginia Public Records Act. After copying, the original tax tickets may be destroyed in accordance with the provisions of § 15.2-1412 and the copies shall be retained in accordance with the provisions of subsections A, B and C of this section, mutatis mutandis. Any such copy may be used in any legal proceeding if the copy is authenticated in accordance with applicable law.","order_by":null,"text":{"0":{"id":231795,"text":"The treasurer may, with the consent of the governing body, destroy all paid tax tickets at any time after five years from the end of the fiscal year during which taxes represented by such tickets were paid, in accordance with retention regulations pursuant to the Virginia Public Records Act (§ 42.1-76 et seq.).","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":231796,"text":"The treasurer may, at any time after the expiration of three years from the date he certifies the lists mentioned in § 58.1-1801 and subdivisions 2 and 4 of § 58.1-3921, and after the expiration of five years from the date he certifies the list mentioned in subdivision 3 of § 58.1-3921, destroy the tax tickets made out by him for the taxes and levies included therein, provided the certification of the Auditor of Public Accounts is obtained to the effect that these tickets are no longer needed for audit purposes.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":231797,"text":"The treasurer may cause records to be destroyed after audit, with the consent of the Auditor of Public Accounts and the Librarian of Virginia, in accordance with retention regulations for records maintained by the treasurer established under the Virginia Public Records Act (§ 42.1-76 et seq.).","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":231798,"text":"In lieu of retaining the original tax tickets for at least five years after the end of the fiscal year during which taxes represented by such tickets were paid, the treasurer, with the consent of the Auditor of Public Accounts and the local governing body, may have the original tax tickets copied. Any such copies shall be on a durable medium that complies with the requirements of the Virginia Public Records Act. After copying, the original tax tickets may be destroyed in accordance with the provisions of § 15.2-1412 and the copies shall be retained in accordance with the provisions of subsections A, B and C of this section, mutatis mutandis. Any such copy may be used in any legal proceeding if the copy is authenticated in accordance with applicable law.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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; records","url":"\/58.1-3129\/","token":"58.1\/III\/31\/2\/58.1-3129","metadata":false},{"id":66097,"structure_id":13045,"section_number":"58.1-3130","catch_line":"Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification","url":"\/58.1-3130\/","token":"58.1\/III\/31\/2\/58.1-3130","metadata":false},{"id":86565,"structure_id":13045,"section_number":"58.1-3131","catch_line":"Warrants; recordkeeping requirements; release of information","url":"\/58.1-3131\/","token":"58.1\/III\/31\/2\/58.1-3131","metadata":false},{"id":82382,"structure_id":13045,"section_number":"58.1-3132","catch_line":"How warrants paid; receivable for 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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 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of the Commonwealth to meet obligations payable outside of the Commonwealth","url":"\/58.1-3155\/","token":"58.1\/III\/31\/2\/58.1-3155","metadata":false},{"id":73891,"structure_id":13045,"section_number":"58.1-3156","catch_line":"County finance boards may direct treasurer to invest under certain circumstances","url":"\/58.1-3156\/","token":"58.1\/III\/31\/2\/58.1-3156","metadata":false},{"id":60098,"structure_id":13045,"section_number":"58.1-3157","catch_line":"Repealed","url":"\/58.1-3157\/","token":"58.1\/III\/31\/2\/58.1-3157","metadata":false},{"id":71229,"structure_id":13045,"section_number":"58.1-3158","catch_line":"Duties of treasurers","url":"\/58.1-3158\/","token":"58.1\/III\/31\/2\/58.1-3158","metadata":false},{"id":83181,"structure_id":13045,"section_number":"58.1-3159","catch_line":"Reserved","url":"\/58.1-3159\/","token":"58.1\/III\/31\/2\/58.1-3159","metadata":false},{"id":65015,"structure_id":13045,"section_number":"58.1-3160","catch_line":"Monthly report of treasurer 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substitute","url":"\/58.1-3165\/","token":"58.1\/III\/31\/2\/58.1-3165","metadata":false},{"id":59166,"structure_id":13045,"section_number":"58.1-3166","catch_line":"Substitute officer continues in office upon removal of predecessor","url":"\/58.1-3166\/","token":"58.1\/III\/31\/2\/58.1-3166","metadata":false},{"id":71225,"structure_id":13045,"section_number":"58.1-3167","catch_line":"Reserved","url":"\/58.1-3167\/","token":"58.1\/III\/31\/2\/58.1-3167","metadata":false},{"id":73556,"structure_id":13045,"section_number":"58.1-3168","catch_line":"When treasurers to pay state revenue into state treasury","url":"\/58.1-3168\/","token":"58.1\/III\/31\/2\/58.1-3168","metadata":false},{"id":84751,"structure_id":13045,"section_number":"58.1-3169","catch_line":"Interest chargeable against treasurer for failure to pay over 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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":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},"next_section":{"id":66097,"structure_id":13045,"section_number":"58.1-3130","catch_line":"Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification","url":"\/58.1-3130\/","token":"58.1\/III\/31\/2\/58.1-3130","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3129\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 10 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 1956, chapters 372 and 634; in 1962, chapter 502; in 1968, chapter 442; in 1972, chapter 14; in 1975, chapter 151; in 1981, chapter 436; in 1982, chapter 493; in 1984, chapter 675; in 1996, chapter 323<\/a>; in 1998, chapter 427<\/a>.<\/p>","references":false,"refers_to":[{"id":63619,"section_number":"15.2-1412","catch_line":"Reproductions of records and documents and legal status thereof; destruction of originals","order_by":null,"url":"\/15.2-1412\/"},{"id":74854,"section_number":"42.1-76","catch_line":"Legislative intent; title of chapter","order_by":null,"url":"\/42.1-76\/"},{"id":67158,"section_number":"58.1-1801","catch_line":"Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections","order_by":null,"url":"\/58.1-1801\/"},{"id":86455,"section_number":"58.1-3921","catch_line":"Treasurer to make out lists of uncollectable taxes and delinquents","order_by":null,"url":"\/58.1-3921\/"}],"permalink":{"id":256685,"object_type":"law","relational_id":63625,"identifier":"58.1-3129","token":"58.1\/III\/31\/2\/58.1-3129","url":"\/58.1-3129\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3129\/","token":"58.1\/III\/31\/2\/58.1-3129","dublin_core":{"Title":"Destruction of paid tax tickets; other tax tickets; records","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3129","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The treasurer may, with the consent of the governing body, destroy all paid tax tickets at any time after five years from the end of the fiscal year during which taxes represented by such tickets were paid, in accordance with retention regulations pursuant to the Virginia Public Records Act (§ 42.1-76<\/a> et seq.). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The treasurer may, at any time after the expiration of three years from the date he certifies the lists mentioned in § 58.1-1801<\/a> and subdivisions 2 and 4 of § 58.1-3921<\/a>, and after the expiration of five years from the date he certifies the list mentioned in subdivision 3 of § 58.1-3921<\/a>, destroy the tax tickets made out by him for the taxes and levies included therein, provided the certification of the Auditor of Public Accounts is obtained to the effect that these tickets are no longer needed for audit purposes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The treasurer may cause records to be destroyed after audit, with the consent of the Auditor of Public Accounts and the Librarian of Virginia, in accordance with retention regulations for records maintained by the treasurer established under the Virginia Public Records Act (§ 42.1-76<\/a> et seq.). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In lieu of retaining the original tax tickets for at least five years after the end of the fiscal year during which taxes represented by such tickets were paid, the treasurer, with the consent of the Auditor of Public Accounts and the local governing body, may have the original tax tickets copied. Any such copies shall be on a durable medium that complies with the requirements of the Virginia Public Records Act. After copying, the original tax tickets may be destroyed in accordance with the provisions of § 15.2-1412<\/a> and the copies shall be retained in accordance with the provisions of subsections A, B and C of this section, mutatis mutandis<\/span>. Any such copy may be used in any legal proceeding if the copy is authenticated in accordance with applicable law<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDESTRUCTION OF PAID TAX TICKETS; OTHER TAX TICKETS; RECORDS (\u00a7 58.1-3129)\n\nA. The treasurer may, with the consent of the governing body, destroy all paid\ntax tickets at any time after five years from the end of the fiscal year during\nwhich taxes represented by such tickets were paid, in accordance with retention\nregulations pursuant to the Virginia Public Records Act (§ 42.1-76 et\nseq.).\n\nB. The treasurer may, at any time after the expiration of three years from the\ndate he certifies the lists mentioned in § 58.1-1801 and subdivisions 2 and\n4 of § 58.1-3921, and after the expiration of five years from the date he\ncertifies the list mentioned in subdivision 3 of § 58.1-3921, destroy the\ntax tickets made out by him for the taxes and levies included therein, provided\nthe certification of the Auditor of Public Accounts is obtained to the effect\nthat these tickets are no longer needed for audit purposes.\n\nC. The treasurer may cause records to be destroyed after audit, with the consent\nof the Auditor of Public Accounts and the Librarian of Virginia, in accordance\nwith retention regulations for records maintained by the treasurer established\nunder the Virginia Public Records Act (§ 42.1-76 et seq.).\n\nD. In lieu of retaining the original tax tickets for at least five years after\nthe end of the fiscal year during which taxes represented by such tickets were\npaid, the treasurer, with the consent of the Auditor of Public Accounts and the\nlocal governing body, may have the original tax tickets copied. Any such copies\nshall be on a durable medium that complies with the requirements of the Virginia\nPublic Records Act. After copying, the original tax tickets may be destroyed in\naccordance with the provisions of § 15.2-1412 and the copies shall be\nretained in accordance with the provisions of subsections A, B and C of this\nsection, mutatis mutandis. Any such copy may be used in any legal proceeding if\nthe copy is authenticated in accordance with applicable law.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-919.1, 58-919.2, 58-987; 1956, cc. 372, 634; 1962,\nc. 502; 1968, c. 442; 1971, Ex. Sess., c. 12; 1972, c. 14; 1975, c. 151; 1981,\nc. 436; 1982, c. 493; 1984, c. 675; 1996, c. 323; 1998, c. 427.","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}}