                                 CODE OF VIRGINIA

GENERAL POWERS AND DUTIES OF TAX COMMISSIONER (§ 58.1-202)

In addition to the powers conferred and the duties imposed elsewhere by law upon
the Tax Commissioner, he shall:

1. Supervise the administration of the tax laws of the Commonwealth, insofar as
they relate to taxable state subjects and assessments thereon, with a view to
ascertaining the best methods of reaching all such property, of effecting
equitable assessments and of avoiding conflicts and duplication of taxation of
the same property.

2. Recommend to the Governor and the General Assembly measures to promote
uniform assessments, just rates and harmony and cooperation among all officials
connected with the revenue system of the Commonwealth.

3. Exercise general supervision over all commissioners of the revenue so far as
the duties of such officers pertain to state revenues, and confer with, instruct
and advise all such officers in the performance of their duties to the extent
stated.

4. Investigate at any time the assessment and collection of state taxes in any
county or city and when the assessment is found unreasonable and unjust take
steps to correct the same in the manner provided by law.

5. Institute proceedings by motion in writing in the proper court for the
removal or suspension of commissioners of the revenue for incompetency, neglect
or other official misconduct and order the Comptroller to withhold compensation
from any commissioner of the revenue who fails to comply with any law governing
the duties or any lawful instruction of the Tax Commissioner, until such
commissioner of the revenue complies with such law or instruction.

6. Provide commissioners of the revenue with information and assistance in the
assessment of personal property, including the maintenance of a reference
library and the conduct of instructional programs.

7. Prescribe the forms of books, schedules and blanks to be used in the
assessment and collection of state taxes and call for and prescribe the forms of
such statistical reports, notices and other papers as he may deem necessary to
the proper administration of the law, and prescribe and install uniform systems
to be used by assessing officials.

8. Direct such proceedings, actions and prosecutions to be instituted as may be
needful to enforce the revenue laws of the Commonwealth and call on the Attorney
General or other proper officer to prosecute such actions and proceedings.

9. Intervene, by petition or otherwise, whenever deemed advisable in any action
or proceeding pending in any court wherein the constitutionality or construction
of any state tax or revenue statute or the validity of any state tax is in
question. The court wherein such action or proceeding is pending may, by order
entered therein, make the Tax Commissioner a party thereto whenever deemed
necessary.

10. Upon request by any local governing body, local board of equalization or any
ten citizens and taxpayers of the locality, render advisory aid and assistance
to such board in the matter of equalizing the assessments of real estate and
tangible personal property as among property owners of the locality.

11. Annually make available to every county and city and, where appropriate,
towns, a general reassessment procedures manual which provides the legal
requirements for conducting general reassessments, and guidelines suggesting the
broad range of factors in addition to market data that are appropriate for
consideration in the determination of fair market value of both rural and urban
land and structures.

12. Issue an annual report to the members of the House Committee on
Appropriations, the House Committee on Finance, and the Senate Committee on
Finance and Appropriations detailing procedures used in the collections process
and how the Virginia Taxpayer Bill of Rights (&#xA7; 58.1-1845) is implemented
to assist with such collections.

13. Ensure that employees of the Department are not paid, evaluated, or promoted
on the basis of the amount of assessments or collections from taxpayers.

14. Issue an annual report to the members of the General Assembly and post such
report on the Department&#8217;s website that details the total amount of
corporate income tax relief provided in the Commonwealth during the second
preceding tax year. The report shall (i) include the total dollar amount of
income tax subtractions, deductions, exclusions, and exemptions claimed
cumulatively by corporations; (ii) identify all tax credits claimed; (iii)
provide an analysis of the fiscal impact of the corporate tax relief; and (iv)
provide summary information regarding the types of taxpayers who claim the tax
relief. The report shall also provide information on the number of companies
that have qualified for the major business facility job tax credit established
under &#xA7; 58.1-439 and the amount of such credits. The report shall be
submitted by October 1 of each year.

15. Obtain information from each income tax taxpayer as to whether the taxpayer
claimed a federal earned income tax credit and the amount claimed, unless such
information can be calculated based on other information in the taxpayer&#8217;s
return.

HISTORY: Code 1950, §§ 58-33, 58-33.4; 1980, c. 744; 1983, c. 304; 1984, c.
675; 1996, c. 634; 2005, c. 216; 2006, cc. 159, 590; 2009, c. 24; 2010, c. 379.