                                 CODE OF VIRGINIA

INTERPRETATION OF &#8220;COMMISSIONER.&#8221; (§ 58.1-3100)

As used in this chapter, unless the context clearly indicates otherwise, the
terms &#8220;commissioner&#8221; and &#8220;commissioner of the revenue&#8221;
shall be interpreted to include both city and county commissioners of the
revenue. The term shall also include the director of finance and any other
officer of any county or city if such officer performs any or all of the duties
of the commissioner of the revenue described herein.

HISTORY: 1984, c. 675.