Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3127
Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection
# 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 § 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.
Source: view the official text
Nearby sections (25 sections)
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- 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…
- 58.1-3122.1 · Photocopying fees imposed by commissioners of the revenue
- 58.1-3122.2 · Remote access to nonconfidential public records…
- 58.1-3122.3 · Commissioners to provide certain information to the…
- 58.1-3123 · Interpretation of "treasurer."
- 58.1-3124 · Where office of county treasurer to be maintained;…
- 58.1-3125 · Examination of treasurer's bond; when court to require new…
- 58.1-3126 · Bond of deputy; liability thereon
- 58.1-3127 · Treasurer to collect and pay over taxes and levies; keep…
- 58.1-3127.1 · Treasurer to collect all amounts to be received by any…
- 58.1-3128 · Power to summon taxpayers and other persons; penalty
- 58.1-3128.1 · Authority to require production of sales and use tax…
- 58.1-3129 · Destruction of paid tax tickets; other tax tickets; records
- 58.1-3130 · Authority to destroy bonds and bond coupons which have been…
- 58.1-3131 · Warrants; recordkeeping requirements; release of information
- 58.1-3132 · How warrants paid; receivable for levies
- 58.1-3133 · Treasurers may deduct any taxes due from party in whose…
- 58.1-3134 · Warrants must be presented within two years
- 58.1-3135 · Statement of accounts of treasurer
- 58.1-3136 · Audits of treasurers upon termination of office
- 58.1-3137 · County treasurer's annual settlement; final settlement