Code of Virginia - Title 58.1 Taxation - Section 58.1-3910 Treasurer to collect and pay over taxes

§ 58.1-3910. Treasurer to collect and pay over taxes

Each county and city treasurer shall receive the local taxes and other amounts payable into the treasury of the political subdivision of the Commonwealth served by the treasurer, and shall account for and pay over the same in the manner provided by law. Taxpayers shall make checks payable to "Treasurer (or title of other officer or employee who performs the duties of a treasurer) of (name of political subdivision)" or "(name of political subdivision)". This section shall not apply to any city insofar as local revenues are concerned when the charter of such city provides otherwise.

(Code 1950, § 58-958; 1984, c. 675; 2002, c. 139.)

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Last modified: April 3, 2009