{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3132.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3132.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3132.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3132.html"}],"law_id":82382,"edition_id":1,"section_id":82382,"structure_id":13045,"section_number":"58.1-3132","catch_line":"How warrants paid; receivable for levies","history":"Code 1950, \u00a7 58-921; 1959, Ex. Sess., c. 51; 1984, c. 675.","full_text":"No treasurer shall refuse to pay any warrant legally drawn upon him and presented for payment for the reason that a warrant of prior presentation has not been paid, when there is appropriated money in the treasury belonging to the fund drawn upon available and sufficient to pay such prior warrant and also the warrant so presented. However, such treasurer shall, as he may receive money into the treasury belonging to the fund so drawn upon, set such money apart for the payment of warrants previously presented and in the order presented. He shall receive, in payment of the county or city levy, any county or city warrant drawn in favor of any taxpayer, whether such warrant has been entered in the treasurer’s book or not. However, if the warrant has been transferred it shall be subject to any county or city levy owing by the taxpayer in whose favor the warrant was issued. When the warrant is for a larger sum than such levy due from the payee or transferee of the warrant, the treasurer shall endorse on the warrant a credit for the amount of the levy so due and such payee or transferee shall execute to the treasurer a receipt for such amount, specifying the number and date of the warrant on which it was credited. The residue of the warrant shall be paid according to the order of its entry in the treasurer’s book. Copies of all appropriations, and ordinances and resolutions appropriating funds by the governing body, shall be delivered to the treasurer by the clerk of the governing body.","order_by":null,"text":{"0":{"id":295149,"text":"No treasurer shall refuse to pay any warrant legally drawn upon him and presented for payment for the reason that a warrant of prior presentation has not been paid, when there is appropriated money in the treasury belonging to the fund drawn upon available and sufficient to pay such prior warrant and also the warrant so presented. However, such treasurer shall, as he may receive money into the treasury belonging to the fund so drawn upon, set such money apart for the payment of warrants previously presented and in the order presented. He shall receive, in payment of the county or city levy, any county or city warrant drawn in favor of any taxpayer, whether such warrant has been entered in the treasurer’s book or not. However, if the warrant has been transferred it shall be subject to any county or city levy owing by the taxpayer in whose favor the warrant was issued. When the warrant is for a larger sum than such levy due from the payee or transferee of the warrant, the treasurer shall endorse on the warrant a credit for the amount of the levy so due and such payee or transferee shall execute to the treasurer a receipt for such amount, specifying the number and date of the warrant on which it was credited. The residue of the warrant shall be paid according to the order of its entry in the treasurer’s book. Copies of all appropriations, and ordinances and resolutions appropriating funds by the governing body, shall be delivered to the treasurer by the clerk of the governing body.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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 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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 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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":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},"next_section":{"id":69768,"structure_id":13045,"section_number":"58.1-3133","catch_line":"Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts","url":"\/58.1-3133\/","token":"58.1\/III\/31\/2\/58.1-3133","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3132\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. 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 1984, chapter 675.<\/p>","references":[{"id":72803,"section_number":"15.2-1203","catch_line":"Governing body may require treasurer to pay claims","order_by":null,"url":"\/15.2-1203\/"}],"refers_to":false,"permalink":{"id":256697,"object_type":"law","relational_id":82382,"identifier":"58.1-3132","token":"58.1\/III\/31\/2\/58.1-3132","url":"\/58.1-3132\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3132\/","token":"58.1\/III\/31\/2\/58.1-3132","dublin_core":{"Title":"How warrants paid; receivable for levies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3132","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

No treasurer shall refuse to pay any warrant legally drawn upon him and presented for payment for the reason that a warrant of prior presentation has not been paid, when there is appropriated money in the treasury belonging to the fund drawn upon available and sufficient to pay such prior warrant and also the warrant so presented. However, such treasurer shall, as he may receive money into the treasury belonging to the fund so drawn upon, set such money apart for the payment of warrants previously presented and in the order<\/span> presented. He shall receive, in payment of the county or city levy<\/span>, any county or city warrant drawn in favor of any taxpayer<\/span>, whether such warrant has been entered in the treasurer’s book or not. However, if the warrant has been transferred it shall be subject to any county or city levy<\/span> owing by the taxpayer<\/span> in whose favor the warrant was issued. When the warrant is for a larger sum than such levy<\/span> due from the payee or transferee of the warrant, the treasurer shall endorse on the warrant a credit for the amount of the levy<\/span> so due and such payee or transferee shall execute to the treasurer a receipt for such amount, specifying the number and date of the warrant on which it was credited. The residue of the warrant shall be paid according to the order<\/span> of its entry in the treasurer’s book. Copies of all appropriations, and ordinances<\/span> and resolutions appropriating funds by the governing body, shall be delivered to the treasurer by the clerk of the governing body.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nHOW WARRANTS PAID; RECEIVABLE FOR LEVIES (\u00a7 58.1-3132)\n\nNo treasurer shall refuse to pay any warrant legally drawn upon him and\npresented for payment for the reason that a warrant of prior presentation has\nnot been paid, when there is appropriated money in the treasury belonging to the\nfund drawn upon available and sufficient to pay such prior warrant and also the\nwarrant so presented. However, such treasurer shall, as he may receive money\ninto the treasury belonging to the fund so drawn upon, set such money apart for\nthe payment of warrants previously presented and in the order presented. He\nshall receive, in payment of the county or city levy, any county or city warrant\ndrawn in favor of any taxpayer, whether such warrant has been entered in the\ntreasurer’s book or not. However, if the warrant has been transferred it\nshall be subject to any county or city levy owing by the taxpayer in whose favor\nthe warrant was issued. When the warrant is for a larger sum than such levy due\nfrom the payee or transferee of the warrant, the treasurer shall endorse on the\nwarrant a credit for the amount of the levy so due and such payee or transferee\nshall execute to the treasurer a receipt for such amount, specifying the number\nand date of the warrant on which it was credited. The residue of the warrant\nshall be paid according to the order of its entry in the treasurer’s book.\nCopies of all appropriations, and ordinances and resolutions appropriating funds\nby the governing body, shall be delivered to the treasurer by the clerk of the\ngoverning body.\n\nHISTORY: Code 1950, \u00a7 58-921; 1959, Ex. Sess., c. 51; 1984, c. 675.","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}}