§ 2.2-806. Reports and payments by city and county treasurers, and clerks ofcourt; deposits of state income tax payments.
A. All county and city treasurers receiving state income tax payments,whether from taxpayers or from the commissioner of the revenue, shall depositthe payments, within one banking day of receipt, into an account of the statetreasury. The treasurers shall maintain a record of the date on which thepayments are received and the date on which the payments are deposited intothe state treasury. The Auditor of Public Accounts shall either prescribe orapprove the treasurer's record-keeping system and shall audit such records asprovided for in Chapter 14 (§ 30-130 et seq.) of Title 30. Reporting of thedeposits shall be in accordance with subsection B.
B. All county and city treasurers and clerks of courts receiving state moneysshall deposit promptly all state moneys and, in the manner directed by theState Treasurer, shall transfer state moneys into an account of the statetreasury twice each week and submit a report of state moneys beingtransferred. However, except for state income tax payments that shall becontrolled by subsection A, state moneys received amounting to less than$5,000 may be transferred into an account of the state treasury once eachweek.
(Code 1950, § 2-166; 1966, c. 677, § 2.1-198; 1982, c. 292; 1987, c. 511;1991, c. 485; 2001, c. 844.)
§ 2.2-806. Reports and payments by city and county treasurers, and clerks ofcourt; deposits of state income tax payments.
A. All county and city treasurers receiving state income tax payments,whether from taxpayers or from the commissioner of the revenue, shall depositthe payments, within one banking day of receipt, into an account of the statetreasury. The treasurers shall maintain a record of the date on which thepayments are received and the date on which the payments are deposited intothe state treasury. The Auditor of Public Accounts shall either prescribe orapprove the treasurer's record-keeping system and shall audit such records asprovided for in Chapter 14 (§ 30-130 et seq.) of Title 30. Reporting of thedeposits shall be in accordance with subsection B.
B. All county and city treasurers and clerks of courts receiving state moneysshall deposit promptly all state moneys and, in the manner directed by theState Treasurer, shall transfer state moneys into an account of the statetreasury twice each week and submit a report of state moneys beingtransferred. However, except for state income tax payments that shall becontrolled by subsection A, state moneys received amounting to less than$5,000 may be transferred into an account of the state treasury once eachweek.
(Code 1950, § 2-166; 1966, c. 677, § 2.1-198; 1982, c. 292; 1987, c. 511;1991, c. 485; 2001, c. 844.)
§ 2.2-806. Reports and payments by city and county treasurers, and clerks ofcourt; deposits of state income tax payments.
A. All county and city treasurers receiving state income tax payments,whether from taxpayers or from the commissioner of the revenue, shall depositthe payments, within one banking day of receipt, into an account of the statetreasury. The treasurers shall maintain a record of the date on which thepayments are received and the date on which the payments are deposited intothe state treasury. The Auditor of Public Accounts shall either prescribe orapprove the treasurer's record-keeping system and shall audit such records asprovided for in Chapter 14 (§ 30-130 et seq.) of Title 30. Reporting of thedeposits shall be in accordance with subsection B.
B. All county and city treasurers and clerks of courts receiving state moneysshall deposit promptly all state moneys and, in the manner directed by theState Treasurer, shall transfer state moneys into an account of the statetreasury twice each week and submit a report of state moneys beingtransferred. However, except for state income tax payments that shall becontrolled by subsection A, state moneys received amounting to less than$5,000 may be transferred into an account of the state treasury once eachweek.
(Code 1950, § 2-166; 1966, c. 677, § 2.1-198; 1982, c. 292; 1987, c. 511;1991, c. 485; 2001, c. 844.)
