Terms Used In Virginia Code > Title 67 > Chapter 8

• Month: means a calendar month and "year" means a calendar year. See Virginia Code 2.2-1115.1
• Tax Commissioner: means the chief executive officer of the Department of Taxation or his delegate. See Virginia Code 58.1-1
• 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 2.2-1147.1