                                 CODE OF VIRGINIA

DELIVERY OF RECEIPTS TO TAXPAYERS WHEN TAXES COLLECTED (§ 58.1-3914)

The treasurer shall deliver on request a receipt to each taxpayer from whom he
has collected taxes or levies, showing plainly the date of payment and the tax
ticket description of each parcel for which payment was made. The treasurer may
request that the taxpayer return a form to be marked as a receipt, and may,
except in the year the real estate is transferred, charge a reasonable sum, not
to exceed two dollars, to cover the cost of preparing any additional receipt. If
any officer knowingly fails to deliver such a receipt on the request of the
taxpayer, he shall be deemed guilty of a Class 4 misdemeanor. If such failure is
for fraudulent purposes, he shall be guilty of a Class 1 misdemeanor.

HISTORY: Code 1950, § 58-959; 1975, c. 22; 1983, c. 610; 1984, c. 675; 1995, c.
239; 1996, c. 324.