§ 58.1-3100 Interpretation of “commissioner.”.
§ 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.

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Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 31 > Article 1 - Commissioners of the Revenue.

  • Abused or neglected child: means any child:

    1. See Virginia Code 16.1-228

  • Adoptive home: means the place of residence of any natural person in which a child resides as a member of the household and in which he has been placed for the purposes of adoption or in which he has been legally adopted by another member of the household. See Virginia Code 16.1-228
  • Adult: means a person 18 years of age or older. See Virginia Code 16.1-228
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Attorney-at-law: A person who is legally qualified and licensed to practice law, and to represent and act for clients in legal proceedings.
  • Child in need of services: means (i) a child whose behavior, conduct or condition presents or results in a serious threat to the well-being and physical safety of the child or (ii) a child under the age of 14 whose behavior, conduct or condition presents or results in a serious threat to the well-being and physical safety of another person; however, no child who in good faith is under treatment solely by spiritual means through prayer in accordance with the tenets and practices of a recognized church or religious denomination shall for that reason alone be considered to be a child in need of services, nor shall any child who habitually remains away from or habitually deserts or abandons his family as a result of what the court or the local child protective services unit determines to be incidents of physical, emotional or sexual abuse in the home be considered a child in need of services for that reason alone. See Virginia Code 16.1-228
  • Child in need of supervision: means :

    1. See Virginia Code 16.1-228

  • Child welfare agency: means a child-placing agency, child-caring institution or independent foster home as defined in § Virginia Code 16.1-228
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Delinquent child: means a child who has committed a delinquent act or an adult who has committed a delinquent act prior to his eighteenth birthday, except where the jurisdiction of the juvenile court has been terminated under the provisions of § Virginia Code 16.1-228
  • Department: means the Department of Juvenile Justice and "Director" means the administrative head in charge thereof or such of his assistants and subordinates as are designated by him to discharge the duties imposed upon him under this law. See Virginia Code 16.1-228
  • Department: means the Department of Taxation. See Virginia Code 58.1-1
  • detention home: means a local, regional or state public or private locked residential facility that has construction fixtures designed to prevent escape and to restrict the movement and activities of children held in lawful custody. See Virginia Code 16.1-228
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • farm: means any person that obtains at least 51 percent of its annual gross income from agricultural operations and produces the agricultural waste used as feedstock for the waste-to-energy technology, (ii) "agricultural waste" means biomass waste materials capable of decomposition that are produced from the raising of plants and animals during agricultural operations, including animal manures, bedding, plant stalks, hulls, and vegetable matter, and (iii) "waste-to-energy technology" means any technology, including but not limited to a methane digester, that converts agricultural waste into gas, steam, or heat that is used to generate electricity on-site. See Virginia Code 1-222.1
  • Fictive kin: means persons who are not related to a child by blood or adoption but have an established relationship with the child or his family. See Virginia Code 16.1-228
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Virginia Code 1-257
  • Includes: means includes, but not limited to. See Virginia Code 1-218
  • Independent living services: includes counseling, education, housing, employment, and money management skills development and access to essential documents and other appropriate services to help children or persons prepare for self-sufficiency. See Virginia Code 16.1-228
  • judge: means the judge or the substitute judge of the juvenile and domestic relations district court of each county or city. See Virginia Code 16.1-228
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • law: means the Juvenile and Domestic Relations District Court Law embraced in this chapter. See Virginia Code 16.1-228
  • Legal custody: means (i) a legal status created by court order which vests in a custodian the right to have physical custody of the child, to determine and redetermine where and with whom he shall live, the right and duty to protect, train and discipline him and to provide him with food, shelter, education and ordinary medical care, all subject to any residual parental rights and responsibilities or (ii) the legal status created by court order of joint custody as defined in § Virginia Code 16.1-228
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • minor: means a person who is (i) younger than 18 years of age or (ii) for purposes of the Fostering Futures program set forth in Article 2 (§ Virginia Code 16.1-228
  • Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Parent: includes parent, guardian, legal custodian, or other person standing in loco parentis. See Virginia Code 16.1-278.1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • Personal property: All property that is not real property.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. Source:
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • Qualified individual: means a trained professional or licensed clinician who is not an employee of the local board of social services or licensed child-placing agency that placed the child in a qualified residential treatment program and is not affiliated with any placement setting in which children are placed by such local board of social services or licensed child-placing agency. See Virginia Code 16.1-228
  • Qualified residential treatment program: means a program that (i) provides 24-hour residential placement services for children in foster care; (ii) has adopted a trauma-informed treatment model that meets the clinical and other needs of children with serious emotional or behavioral disorders, including any clinical or other needs identified through assessments conducted pursuant to clause (viii) of this definition; (iii) employs registered or licensed nursing and other clinical staff who provide care, on site and within the scope of their practice, and are available 24 hours a day, seven days a week; (iv) conducts outreach with the child's family members, including efforts to maintain connections between the child and his siblings and other family; documents and maintains records of such outreach efforts; and maintains contact information for any known biological family and fictive kin of the child; (v) whenever appropriate and in the best interest of the child, facilitates participation by family members in the child's treatment program before and after discharge and documents the manner in which such participation is facilitated; (vi) provides discharge planning and family-based aftercare support for at least six months after discharge; (vii) is licensed in accordance with Virginia Code 16.1-228
  • Shelter care: means the temporary care of children in physically unrestricting facilities. See Virginia Code 16.1-228
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • State Board: means the State Board of Juvenile Justice. See Virginia Code 16.1-228
  • Status offender: means a child who commits an act prohibited by law which would not be criminal if committed by an adult. See Virginia Code 16.1-228
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255
  • Violent juvenile felony: means any of the delinquent acts enumerated in subsection B or C of § Virginia Code 16.1-228
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.