§ 58.1-3100. Interpretation of "commissioner."
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.
(1984, c. 675.)
Sections: 58.1-3100 58.1-3101 58.1-3102 58.1-3103 58.1-3104 58.1-3105 58.1-3106 58.1-3107 58.1-3108 58.1-3109 58.1-3110 58.1-3111 58.1-3112 58.1-3113 58.1-3114 NextLast modified: April 3, 2009