§ 58.1-202. General powers and duties of Tax Commissioner.
In addition to the powers conferred and the duties imposed elsewhere by lawupon the Tax Commissioner, he shall:
1. Supervise the administration of the tax laws of the Commonwealth, insofaras they relate to taxable state subjects and assessments thereon, with a viewto ascertaining the best methods of reaching all such property, of effectingequitable assessments and of avoiding conflicts and duplication of taxationof the same property.
2. Recommend to the Governor and the General Assembly measures to promoteuniform assessments, just rates and harmony and cooperation among allofficials connected with the revenue system of the Commonwealth.
3. Exercise general supervision over all commissioners of the revenue so faras the duties of such officers pertain to state revenues, and confer with,instruct and advise all such officers in the performance of their duties tothe extent stated.
4. Investigate at any time the assessment and collection of state taxes inany county or city and when the assessment is found unreasonable and unjusttake steps to correct the same in the manner provided by law.
5. Institute proceedings by motion in writing in the proper court for theremoval or suspension of commissioners of the revenue for incompetency,neglect or other official misconduct and order the Comptroller to withholdcompensation from any commissioner of the revenue who fails to comply withany law governing the duties or any lawful instruction of the TaxCommissioner, until such commissioner of the revenue complies with such lawor instruction.
6. Provide commissioners of the revenue with information and assistance inthe assessment of personal property, including the maintenance of a referencelibrary and the conduct of instructional programs.
7. Prescribe the forms of books, schedules and blanks to be used in theassessment and collection of state taxes and call for and prescribe the formsof such statistical reports, notices and other papers as he may deemnecessary to the proper administration of the law, and prescribe and installuniform systems to be used by assessing officials.
8. Direct such proceedings, actions and prosecutions to be instituted as maybe needful to enforce the revenue laws of the Commonwealth and call on theAttorney General or other proper officer to prosecute such actions andproceedings.
9. Intervene, by petition or otherwise, whenever deemed advisable in anyaction or proceeding pending in any court wherein the constitutionality orconstruction of any state tax or revenue statute or the validity of any statetax is in question. The court wherein such action or proceeding is pendingmay, by order entered therein, make the Tax Commissioner a party theretowhenever deemed necessary.
10. Upon request by any local governing body, local board of equalization orany ten citizens and taxpayers of the locality, render advisory aid andassistance to such board in the matter of equalizing the assessments of realestate and tangible personal property as among property owners of thelocality.
11. Annually make available to every county and city and, where appropriate,towns, a general reassessment procedures manual which provides the legalrequirements for conducting general reassessments, and guidelines suggestingthe broad range of factors in addition to market data that are appropriatefor consideration in the determination of fair market value of both rural andurban land and structures.
12. Issue an annual report to the members of the House AppropriationsCommittee, the House Finance Committee, and the Senate Finance Committeedetailing procedures used in the collections process and how the VirginiaTaxpayer Bill of Rights (§ 58.1-1845) is implemented to assist with suchcollections.
13. Ensure that employees of the Department are not paid, evaluated, orpromoted on the basis of the amount of assessments or collections fromtaxpayers.
14. Issue an annual report to the members of the General Assembly and postsuch report on the Department's website that details the total amount ofcorporate income tax relief provided in the Commonwealth during the secondpreceding tax year. The report shall (i) include the total dollar amount ofincome tax subtractions, deductions, exclusions, and exemptions claimedcumulatively by corporations; (ii) identify all tax credits claimed; (iii)provide an analysis of the fiscal impact of the corporate tax relief; and(iv) provide summary information regarding the types of taxpayers who claimthe tax relief. The report shall also provide information on the number ofcompanies that have qualified for the major business facility job tax creditestablished under § 58.1-439 and the amount of such credits. The report shallbe submitted by October 1 of each year.
15. Obtain information from each income tax taxpayer as to whether thetaxpayer claimed a federal earned income tax credit and the amount claimed,unless such information can be calculated based on other information in thetaxpayer's return.
(Code 1950, §§ 58-33, 58-33.4; 1980, c. 744; 1983, c. 304; 1984, c. 675;1996, c. 634; 2005, c. 216; 2006, cc. 159, 590; 2009, c. 24; 2010, c. 379.)
§ 58.1-202. General powers and duties of Tax Commissioner.
In addition to the powers conferred and the duties imposed elsewhere by lawupon the Tax Commissioner, he shall:
1. Supervise the administration of the tax laws of the Commonwealth, insofaras they relate to taxable state subjects and assessments thereon, with a viewto ascertaining the best methods of reaching all such property, of effectingequitable assessments and of avoiding conflicts and duplication of taxationof the same property.
2. Recommend to the Governor and the General Assembly measures to promoteuniform assessments, just rates and harmony and cooperation among allofficials connected with the revenue system of the Commonwealth.
3. Exercise general supervision over all commissioners of the revenue so faras the duties of such officers pertain to state revenues, and confer with,instruct and advise all such officers in the performance of their duties tothe extent stated.
4. Investigate at any time the assessment and collection of state taxes inany county or city and when the assessment is found unreasonable and unjusttake steps to correct the same in the manner provided by law.
5. Institute proceedings by motion in writing in the proper court for theremoval or suspension of commissioners of the revenue for incompetency,neglect or other official misconduct and order the Comptroller to withholdcompensation from any commissioner of the revenue who fails to comply withany law governing the duties or any lawful instruction of the TaxCommissioner, until such commissioner of the revenue complies with such lawor instruction.
6. Provide commissioners of the revenue with information and assistance inthe assessment of personal property, including the maintenance of a referencelibrary and the conduct of instructional programs.
7. Prescribe the forms of books, schedules and blanks to be used in theassessment and collection of state taxes and call for and prescribe the formsof such statistical reports, notices and other papers as he may deemnecessary to the proper administration of the law, and prescribe and installuniform systems to be used by assessing officials.
8. Direct such proceedings, actions and prosecutions to be instituted as maybe needful to enforce the revenue laws of the Commonwealth and call on theAttorney General or other proper officer to prosecute such actions andproceedings.
9. Intervene, by petition or otherwise, whenever deemed advisable in anyaction or proceeding pending in any court wherein the constitutionality orconstruction of any state tax or revenue statute or the validity of any statetax is in question. The court wherein such action or proceeding is pendingmay, by order entered therein, make the Tax Commissioner a party theretowhenever deemed necessary.
10. Upon request by any local governing body, local board of equalization orany ten citizens and taxpayers of the locality, render advisory aid andassistance to such board in the matter of equalizing the assessments of realestate and tangible personal property as among property owners of thelocality.
11. Annually make available to every county and city and, where appropriate,towns, a general reassessment procedures manual which provides the legalrequirements for conducting general reassessments, and guidelines suggestingthe broad range of factors in addition to market data that are appropriatefor consideration in the determination of fair market value of both rural andurban land and structures.
12. Issue an annual report to the members of the House AppropriationsCommittee, the House Finance Committee, and the Senate Finance Committeedetailing procedures used in the collections process and how the VirginiaTaxpayer Bill of Rights (§ 58.1-1845) is implemented to assist with suchcollections.
13. Ensure that employees of the Department are not paid, evaluated, orpromoted on the basis of the amount of assessments or collections fromtaxpayers.
14. Issue an annual report to the members of the General Assembly and postsuch report on the Department's website that details the total amount ofcorporate income tax relief provided in the Commonwealth during the secondpreceding tax year. The report shall (i) include the total dollar amount ofincome tax subtractions, deductions, exclusions, and exemptions claimedcumulatively by corporations; (ii) identify all tax credits claimed; (iii)provide an analysis of the fiscal impact of the corporate tax relief; and(iv) provide summary information regarding the types of taxpayers who claimthe tax relief. The report shall also provide information on the number ofcompanies that have qualified for the major business facility job tax creditestablished under § 58.1-439 and the amount of such credits. The report shallbe submitted by October 1 of each year.
15. Obtain information from each income tax taxpayer as to whether thetaxpayer claimed a federal earned income tax credit and the amount claimed,unless such information can be calculated based on other information in thetaxpayer's return.
(Code 1950, §§ 58-33, 58-33.4; 1980, c. 744; 1983, c. 304; 1984, c. 675;1996, c. 634; 2005, c. 216; 2006, cc. 159, 590; 2009, c. 24; 2010, c. 379.)
§ 58.1-202. General powers and duties of Tax Commissioner.
In addition to the powers conferred and the duties imposed elsewhere by lawupon the Tax Commissioner, he shall:
1. Supervise the administration of the tax laws of the Commonwealth, insofaras they relate to taxable state subjects and assessments thereon, with a viewto ascertaining the best methods of reaching all such property, of effectingequitable assessments and of avoiding conflicts and duplication of taxationof the same property.
2. Recommend to the Governor and the General Assembly measures to promoteuniform assessments, just rates and harmony and cooperation among allofficials connected with the revenue system of the Commonwealth.
3. Exercise general supervision over all commissioners of the revenue so faras the duties of such officers pertain to state revenues, and confer with,instruct and advise all such officers in the performance of their duties tothe extent stated.
4. Investigate at any time the assessment and collection of state taxes inany county or city and when the assessment is found unreasonable and unjusttake steps to correct the same in the manner provided by law.
5. Institute proceedings by motion in writing in the proper court for theremoval or suspension of commissioners of the revenue for incompetency,neglect or other official misconduct and order the Comptroller to withholdcompensation from any commissioner of the revenue who fails to comply withany law governing the duties or any lawful instruction of the TaxCommissioner, until such commissioner of the revenue complies with such lawor instruction.
6. Provide commissioners of the revenue with information and assistance inthe assessment of personal property, including the maintenance of a referencelibrary and the conduct of instructional programs.
7. Prescribe the forms of books, schedules and blanks to be used in theassessment and collection of state taxes and call for and prescribe the formsof such statistical reports, notices and other papers as he may deemnecessary to the proper administration of the law, and prescribe and installuniform systems to be used by assessing officials.
8. Direct such proceedings, actions and prosecutions to be instituted as maybe needful to enforce the revenue laws of the Commonwealth and call on theAttorney General or other proper officer to prosecute such actions andproceedings.
9. Intervene, by petition or otherwise, whenever deemed advisable in anyaction or proceeding pending in any court wherein the constitutionality orconstruction of any state tax or revenue statute or the validity of any statetax is in question. The court wherein such action or proceeding is pendingmay, by order entered therein, make the Tax Commissioner a party theretowhenever deemed necessary.
10. Upon request by any local governing body, local board of equalization orany ten citizens and taxpayers of the locality, render advisory aid andassistance to such board in the matter of equalizing the assessments of realestate and tangible personal property as among property owners of thelocality.
11. Annually make available to every county and city and, where appropriate,towns, a general reassessment procedures manual which provides the legalrequirements for conducting general reassessments, and guidelines suggestingthe broad range of factors in addition to market data that are appropriatefor consideration in the determination of fair market value of both rural andurban land and structures.
12. Issue an annual report to the members of the House AppropriationsCommittee, the House Finance Committee, and the Senate Finance Committeedetailing procedures used in the collections process and how the VirginiaTaxpayer Bill of Rights (§ 58.1-1845) is implemented to assist with suchcollections.
13. Ensure that employees of the Department are not paid, evaluated, orpromoted on the basis of the amount of assessments or collections fromtaxpayers.
14. Issue an annual report to the members of the General Assembly and postsuch report on the Department's website that details the total amount ofcorporate income tax relief provided in the Commonwealth during the secondpreceding tax year. The report shall (i) include the total dollar amount ofincome tax subtractions, deductions, exclusions, and exemptions claimedcumulatively by corporations; (ii) identify all tax credits claimed; (iii)provide an analysis of the fiscal impact of the corporate tax relief; and(iv) provide summary information regarding the types of taxpayers who claimthe tax relief. The report shall also provide information on the number ofcompanies that have qualified for the major business facility job tax creditestablished under § 58.1-439 and the amount of such credits. The report shallbe submitted by October 1 of each year.
15. Obtain information from each income tax taxpayer as to whether thetaxpayer claimed a federal earned income tax credit and the amount claimed,unless such information can be calculated based on other information in thetaxpayer's return.
(Code 1950, §§ 58-33, 58-33.4; 1980, c. 744; 1983, c. 304; 1984, c. 675;1996, c. 634; 2005, c. 216; 2006, cc. 159, 590; 2009, c. 24; 2010, c. 379.)
