{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3133.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3133.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3133.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3133.html"}],"law_id":69768,"edition_id":1,"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","history":"Code 1950, \u00a7 58-922; 1984, c. 675; 2001, cc. 470, 801; 2002, c. 64.","full_text":"A\n\nIn the payment of any warrants lawfully drawn, the treasurer paying such warrants may first deduct all taxes and other charges due from the party in whose favor the warrant is drawn. If such warrant is insufficient to pay the entire amount due, then such treasurer shall credit the bill for such taxes or other charges by the amount of the warrant.B\n\nThe governing bodies of any two or more localities may enter into compacts by which the treasurer paying such warrants may first deduct taxes and other charges owed to any participating locality that are due from the party in whose favor the warrant is drawn. The governing body of each participating locality shall designate an official to provide notice and an opportunity for a hearing to the party in whose favor the warrant is drawn in a manner that substantially conforms with Article 21 (&#xA7; 58.1-520 et seq.) of Chapter 3 of this title prior to applying the warrant to the outstanding debt. Any such compact shall conform substantially to the provisions of the Setoff Debt Collection Act (&#xA7; 58.1-520 et seq.). The treasurer deducting moneys from the warrant in accordance with this subsection shall hold such funds and not make payment to the claimant jurisdiction until such jurisdiction certifies that it is entitled to such funds.","order_by":null,"text":{"0":{"id":252160,"text":"In the payment of any warrants lawfully drawn, the treasurer paying such warrants may first deduct all taxes and other charges due from the party in whose favor the warrant is drawn. If such warrant is insufficient to pay the entire amount due, then such treasurer shall credit the bill for such taxes or other charges by the amount of the warrant.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":252161,"text":"The governing bodies of any two or more localities may enter into compacts by which the treasurer paying such warrants may first deduct taxes and other charges owed to any participating locality that are due from the party in whose favor the warrant is drawn. The governing body of each participating locality shall designate an official to provide notice and an opportunity for a hearing to the party in whose favor the warrant is drawn in a manner that substantially conforms with Article 21 (&#xA7; 58.1-520 et seq.) of Chapter 3 of this title prior to applying the warrant to the outstanding debt. Any such compact shall conform substantially to the provisions of the Setoff Debt Collection Act (&#xA7; 58.1-520 et seq.). The treasurer deducting moneys from the warrant in accordance with this subsection shall hold such funds and not make payment to the claimant jurisdiction until such jurisdiction certifies that it is entitled to such funds.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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 levies","url":"\/58.1-3132\/","token":"58.1\/III\/31\/2\/58.1-3132","metadata":false},{"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},{"id":54329,"structure_id":13045,"section_number":"58.1-3134","catch_line":"Warrants must be presented within two years","url":"\/58.1-3134\/","token":"58.1\/III\/31\/2\/58.1-3134","metadata":false},{"id":56949,"structure_id":13045,"section_number":"58.1-3135","catch_line":"Statement of accounts of treasurer","url":"\/58.1-3135\/","token":"58.1\/III\/31\/2\/58.1-3135","metadata":false},{"id":69454,"structure_id":13045,"section_number":"58.1-3136","catch_line":"Audits of treasurers upon termination of office","url":"\/58.1-3136\/","token":"58.1\/III\/31\/2\/58.1-3136","metadata":false},{"id":73211,"structure_id":13045,"section_number":"58.1-3137","catch_line":"County treasurer's annual settlement; final settlement","url":"\/58.1-3137\/","token":"58.1\/III\/31\/2\/58.1-3137","metadata":false},{"id":72942,"structure_id":13045,"section_number":"58.1-3138","catch_line":"Delivery of books, tax tickets, 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 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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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revenue","url":"\/58.1-3169\/","token":"58.1\/III\/31\/2\/58.1-3169","metadata":false},{"id":71303,"structure_id":13045,"section_number":"58.1-3170","catch_line":"Reserved","url":"\/58.1-3170\/","token":"58.1\/III\/31\/2\/58.1-3170","metadata":false},{"id":77521,"structure_id":13045,"section_number":"58.1-3171","catch_line":"Attorney General to proceed against delinquent treasurers and their sureties; recordation of notice","url":"\/58.1-3171\/","token":"58.1\/III\/31\/2\/58.1-3171","metadata":false},{"id":56435,"structure_id":13045,"section_number":"58.1-3172","catch_line":"Lien of judgment and execution in such proceeding","url":"\/58.1-3172\/","token":"58.1\/III\/31\/2\/58.1-3172","metadata":false},{"id":72967,"structure_id":13045,"section_number":"58.1-3172.1","catch_line":"Remote access to nonconfidential public records maintained by treasurer; fees","url":"\/58.1-3172.1\/","token":"58.1\/III\/31\/2\/58.1-3172.1","metadata":false}],"previous_section":{"id":82382,"structure_id":13045,"section_number":"58.1-3132","catch_line":"How warrants paid; receivable for levies","url":"\/58.1-3132\/","token":"58.1\/III\/31\/2\/58.1-3132","metadata":false},"next_section":{"id":54329,"structure_id":13045,"section_number":"58.1-3134","catch_line":"Warrants must be presented within two years","url":"\/58.1-3134\/","token":"58.1\/III\/31\/2\/58.1-3134","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3133\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1984, chapter 675; in 2001, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0470\">470<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0801\">801<\/a>; in 2002, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?021+ful+CHAP0064\">64<\/a>.<\/p>","references":false,"refers_to":[{"id":57268,"section_number":"58.1-520","catch_line":"(Contingent effective date) Definitions","order_by":null,"url":"\/58.1-520\/"}],"permalink":{"id":256701,"object_type":"law","relational_id":69768,"identifier":"58.1-3133","token":"58.1\/III\/31\/2\/58.1-3133","url":"\/58.1-3133\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3133\/","token":"58.1\/III\/31\/2\/58.1-3133","dublin_core":{"Title":"Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3133","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> In the payment of any warrants lawfully drawn, the treasurer paying such warrants may first deduct all taxes and other charges due from the <span class=\"dictionary\">party<\/span> in whose favor the warrant is drawn. If such warrant is insufficient to pay the entire amount due, then such treasurer shall credit the bill for such taxes or other charges by the amount of the warrant. <a id=\"paragraph-252160\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3133\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> The governing bodies of any two or more localities may enter into compacts by which the treasurer paying such warrants may first deduct taxes and other charges owed to any participating locality that are due from the <span class=\"dictionary\">party<\/span> in whose favor the warrant is drawn. The governing body of each participating locality shall designate an official to provide notice and an opportunity for a <span class=\"dictionary\">hearing<\/span> to the <span class=\"dictionary\">party<\/span> in whose favor the warrant is drawn in a manner that substantially conforms with Article 21 (&#xA7; <a class=\"law\" title=\"(Contingent effective date) Definitions\" href=\"\/58.1-520\/\">58.1-520<\/a> et seq.) of Chapter 3 of this title prior to applying the warrant to the outstanding debt. Any such compact shall conform substantially to the provisions of the Setoff Debt Collection Act (&#xA7; <a class=\"law\" title=\"(Contingent effective date) Definitions\" href=\"\/58.1-520\/\">58.1-520<\/a> et seq.). The treasurer deducting moneys from the warrant in accordance with this subsection shall hold such funds and not make payment to the claimant <span class=\"dictionary\">jurisdiction<\/span> until such <span class=\"dictionary\">jurisdiction<\/span> certifies that it is entitled to such funds. <a id=\"paragraph-252161\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3133\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTREASURERS MAY DEDUCT ANY TAXES DUE FROM PARTY IN WHOSE FAVOR THE WARRANT IS\nDRAWN; COMPACTS (\u00a7 58.1-3133)\n\nA. In the payment of any warrants lawfully drawn, the treasurer paying such\nwarrants may first deduct all taxes and other charges due from the party in\nwhose favor the warrant is drawn. If such warrant is insufficient to pay the\nentire amount due, then such treasurer shall credit the bill for such taxes or\nother charges by the amount of the warrant.\n\nB. The governing bodies of any two or more localities may enter into compacts by\nwhich the treasurer paying such warrants may first deduct taxes and other\ncharges owed to any participating locality that are due from the party in whose\nfavor the warrant is drawn. The governing body of each participating locality\nshall designate an official to provide notice and an opportunity for a hearing\nto the party in whose favor the warrant is drawn in a manner that substantially\nconforms with Article 21 (&#xA7; 58.1-520 et seq.) of Chapter 3 of this title\nprior to applying the warrant to the outstanding debt. Any such compact shall\nconform substantially to the provisions of the Setoff Debt Collection Act\n(&#xA7; 58.1-520 et seq.). The treasurer deducting moneys from the warrant in\naccordance with this subsection shall hold such funds and not make payment to\nthe claimant jurisdiction until such jurisdiction certifies that it is entitled\nto such funds.\n\nHISTORY: Code 1950, \u00a7 58-922; 1984, c. 675; 2001, cc. 470, 801; 2002, c. 64.","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}}