Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3100
Interpretation of "commissioner."
Official textlaw.lis.virginia.gov
As used in this chapter, unless the context clearly indicates otherwise, the terms "commissioner" and "commissioner of the revenue" 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.
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Nearby sections (25 sections)
- 58.1-3008 · Different rates of levy on different classes of property
- 58.1-3009 · Tax on payrolls prohibited
- 58.1-3010 · Counties, cities and towns may levy taxes on fiscal year…
- 58.1-3011 · Use of July 1 as effective date of assessment
- 58.1-3012 · Counties, cities and towns may change rate of tax during…
- 58.1-3013 · Repealed
- 58.1-3014 · Relief from taxes in cases of disaster
- 58.1-3015 · To whom property generally shall be taxed and by whom listed
- 58.1-3016 · Retention of property for payment of taxes
- 58.1-3017 · Disclosure of social security account numbers for local tax…
- 58.1-3018 · Payment of local taxes on behalf of taxpayer by third…
- 58.1-3019 · Local tax credits for approved local volunteer activities
- 58.1-3100 · Interpretation of "commissioner."
- 58.1-3101 · County commissioner of the revenue to keep an office at…
- 58.1-3102 · Jurisdiction of commissioners
- 58.1-3103 · When commissioners begin work; commissioners to make…
- 58.1-3104 · Commissioner of the revenue entitled to books and papers of…
- 58.1-3105 · Tax Commissioner to instruct commissioners of the revenue
- 58.1-3106 · How compensation of commissioners paid; when compensation…
- 58.1-3107 · Commissioner of the revenue to obtain returns from taxpayers
- 58.1-3108 · Commissioner to render taxpayer assistance and may go to…
- 58.1-3109 · Duties of commissioners as to personal property, income and…
- 58.1-3110 · Power to summon taxpayers and other persons
- 58.1-3111 · Penalties
- 58.1-3112 · Commissioner to preserve returns; destruction of returns;…