Code of Virginia - Title 58.1 Taxation - Chapter 2 Department Of Taxation

58.1-200 Tax Commissioner
The Tax Commissioner shall be appointed by the Governor, subject to confirmation by the General Assembly, if in session when such appointment is made, and, ...

58.1-201 Oath and bond
Before entering upon the discharge of his duties, the Tax Commissioner shall take an oath that he will faithfully and honestly execute the duties of ...

58.1-202 General powers and duties of Tax Commissioner
In addition to the powers conferred and the duties imposed elsewhere by law upon the Tax Commissioner, he shall: 1. Supervise the administration of the ...

58.1-202.1 Payment of taxes by electronic funds transfer
A. In accordance with the limitations contained in subsection B, the Tax Commissioner shall have the authority to require, consistent with the cash management policies ...

58.1-202.2 Public-private partnerships; Public Private Partnership Oversight Committee
A. The Tax Commissioner is hereby authorized through the Department of General Services in accordance with the Virginia Public Procurement Act to enter into public-private ...

58.1-203 Regulations and rulings
A. The Tax Commissioner shall have the power to issue regulations relating to the interpretation and enforcement of the laws of this Commonwealth governing taxes ...

58.1-204 Publication of rulings, decisions, orders and regulations
A. The Department shall publish the following documents: 1. Regulations finally adopted by the Tax Commissioner as provided in § 58.1-203; 2. Orders of the ...

58.1-205 Effect of regulations, rulings, etc., and administrative interpretations
In any proceeding relating to the interpretation or enforcement of the tax laws of this Commonwealth, the following rules shall apply: 1. Any assessment of ...

58.1-206 Continuing education program for assessing officers and boards of equalization
There shall be established within the Department a program of continuing education for county, city and town officers responsible for the assessment of real estate, ...

58.1-207 Collection and publication of property tax data
A. The Tax Commissioner annually shall make and issue comprehensive assessment sales ratio studies for each major class of real property in each county or ...

58.1-208 Classifications of real property
The Tax Commissioner shall establish a classification system of real property appropriate for inclusion on local land books. Such classification shall be placed on the ...

58.1-209 Disclosure of social security account numbers
Notwithstanding any other provision of law, the Department may require disclosure of the social security account number of a taxpayer for any purpose relating to ...

58.1-210 Publication showing rates of local levies
The Department shall annually publish a pamphlet giving the then current rates of local levies. Every tax assessing officer of a county, city or town ...

58.1-211 Department to advise Comptroller of amounts to be charged state collecting officers
Whenever the Department has information concerning amounts properly chargeable to any collecting or receiving officer by reason of the fact that such collecting officer has ...

58.1-212 Office of Tax Commissioner; sessions and investigations elsewhere
The office of the Tax Commissioner shall be in the City of Richmond and suitable space shall be provided by the Governor for its offices. ...

58.1-213 Assistants and clerks
The Tax Commissioner may, subject to the provisions of the Virginia Personnel Act (§ 2.2-2900 et seq.), employ and remove such assistants and clerks as ...

58.1-214 Promulgation and distribution of tax forms
To ensure a full collection and accounting for all taxes administered by the Department, it shall design, prepare, print and, upon request, distribute all forms ...

58.1-215 Charge for sale of publications
The Tax Commissioner is authorized to impose a charge for the sale of reprints of this title, or portions thereof, for copies of rules and ...

58.1-216 Writs, notices, processes, and orders
A. The Tax Commissioner may, in all matters within his jurisdiction, award and issue and have served, executed and returned any writ, notice, process, order ...

58.1-217 Form of writs, processes and orders; how served
All writs, processes and orders of the Tax Commissioner shall run in the name of the Commonwealth, shall be signed by the Tax Commissioner, and ...

58.1-218 Fees and mileage of witnesses
The Tax Commissioner shall make such allowances for fees and mileage of witnesses summoned before him as are allowed by law for witnesses summoned by ...

58.1-219 Examination of books and records of taxpayers
The Tax Commissioner may, in any case, in lieu of proceeding under § 58.1-216, cause the books and records of any taxpayer containing information concerning ...

58.1-220 Waiver of time limitation on assessment of omitted or additional state taxes
Where before the expiration of the time prescribed for the assessment of an omitted or additional state tax, both the Tax Commissioner and the taxpayer ...