§ 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

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

  • 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.
  • Certified nursing facility: means any skilled nursing facility, skilled care facility, intermediate care facility, nursing or nursing care facility, or nursing home, whether freestanding or a portion of a freestanding medical care facility, that is certified as a Medicare or Medicaid provider, or both, pursuant to § 32. See Virginia Code 32.1-123
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • 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
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Department: means the State Department of Health. See Virginia Code 32.1-3
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • 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.
  • 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.
  • Hospital: means any facility licensed pursuant to this article in which the primary function is the provision of diagnosis, of treatment, and of medical and nursing services, surgical or nonsurgical, for two or more nonrelated individuals, including hospitals known by varying nomenclature or designation such as children's hospitals, sanatoriums, sanitariums and general, acute, rehabilitation, chronic disease, short-term, long-term, outpatient surgical, and inpatient or outpatient maternity hospitals. See Virginia Code 32.1-123
  • 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 Chapter 42. See Virginia Code 1-257
  • Includes: means includes, but not limited to. See Virginia Code 1-218
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Inspection: means all surveys, inspections, investigations and other procedures necessary for the Department of Health to perform in order to carry out various obligations imposed on the Board or Commissioner by applicable state and federal laws and regulations. See Virginia Code 32.1-123
  • 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.
  • 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
  • Nursing home: means any facility or any identifiable component of any facility licensed pursuant to this article in which the primary function is the provision, on a continuing basis, of nursing services and health-related services for the treatment and inpatient care of two or more nonrelated individuals, including facilities known by varying nomenclature or designation such as convalescent homes, skilled nursing facilities or skilled care facilities, intermediate care facilities, extended care facilities and nursing or nursing care facilities. See Virginia Code 32.1-123
  • 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.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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: means an individual, corporation, partnership, or association or any other legal entity. See Virginia Code 32.1-3
  • 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.
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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 Health. See Virginia Code 32.1-3
  • Summons: Another word for subpoena used by the criminal justice system.
  • Taxpayer: includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth. See Virginia Code 58.1-1
  • 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
  • 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
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.