Article 1: Commissioners of the Revenue

This article is comprised of the following sections:

§58.1-3100 Interpretation of &#8220;commissioner.&#8221;
§58.1-3101 County commissioner of the revenue to keep an office at county seat; removal to other place
§58.1-3102 Jurisdiction of commissioners
§58.1-3103 When commissioners begin work; commissioners to make assessments
§58.1-3104 Commissioner of the revenue entitled to books and papers of predecessor
§58.1-3105 Tax Commissioner to instruct commissioners of the revenue
§58.1-3106 How compensation of commissioners paid; when compensation withheld
§58.1-3107 Commissioner of the revenue to obtain returns from taxpayers
§58.1-3108 Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner
§58.1-3109 Duties of commissioners as to personal property, income and licenses
§58.1-3110 Power to summon taxpayers and other persons
§58.1-3111 Penalties
§58.1-3112 Commissioner to preserve returns; destruction of returns; penalty
§58.1-3113 Returns of intangible personal property forwarded to Department
§58.1-3114 Books and certain forms of returns to be furnished by Department
§58.1-3115 Arrangement and contents of books
§58.1-3116 Department may prescribe separate books for state and local levies
§58.1-3117 Disposition of supplemental assessment sheets
§58.1-3118 Commissioner to retain original personal property book; reproduction of book; disposition of copies
§58.1-3119 Personal property book not to be altered after delivery to treasurer
§58.1-3120 If books for preceding year not made out, how supplied
§58.1-3121 Penalty for false entry in books
§58.1-3122 Tax Commissioner may report misconduct or incapacity of commissioner of the revenue
§58.1-3122.1 Photocopying fees imposed by commissioners of the revenue
§58.1-3122.2 Remote access to nonconfidential public records maintained by commissioner
§58.1-3122.3 Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information
