                                 CODE OF VIRGINIA

TREASURER TO COLLECT AND PAY OVER TAXES AND LEVIES; KEEP ACCOUNT OF RECEIPTS AND
DISBURSEMENTS; BOOKS OPEN FOR INSPECTION (§ 58.1-3127)

A. Each treasurer shall receive the state revenue and the levies and other
amounts payable into the treasury of the political subdivision of the
Commonwealth served by the treasurer. Such treasurer shall account for and pay
over the revenue received in the manner provided by law.

B. The treasurer shall keep a correct account of all moneys received and
disbursed by him. The treasurer shall keep subject to the provisions of &#xA7;
58.1-3, the books, papers and moneys pertaining to his office at all times ready
for inspection of the attorney for the Commonwealth or governing body or any
taxpayer of the county and shall, when required by such attorney, governing body
or any judge of a court of record, exhibit a statement of his accounts and the
books containing a list of the warrants drawn upon him.

HISTORY: Code 1950, §§ 58-919, 58-958; 1984, c. 675.