Department of Taxation

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Chapter 2 of the Code of Virginia, titled “Department of Taxation.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”. It contains 25 laws.

It’s comprised of the following 25 sections.

§ 58.1-200	Tax Commissioner
§ 58.1-201	Oath and bond
§ 58.1-202	General powers and duties of Tax Commissioner
§ 58.1-202.1	Payment of taxes by electronic funds transfer
§ 58.1-202.2	Public-private partnerships; Public Private Partnership Oversight Committee
§ 58.1-202.3	Fillable tax forms
§ 58.1-203	Regulations and rulings
§ 58.1-204	Publication of rulings, decisions, orders and regulations
§ 58.1-205	Effect of regulations, rulings, etc., and administrative interpretations
§ 58.1-206	Continuing education program for assessing officers and boards of equalization
§ 58.1-207	Collection and publication of property tax data
§ 58.1-208	Classifications of real property
§ 58.1-209	Disclosure of social security account numbers
§ 58.1-210	Publication showing rates of local levies
§ 58.1-210.1	Publication of local transient occupancy taxes
§ 58.1-211	Department to advise Comptroller of amounts to be charged state collecting officers
§ 58.1-212	Office of Tax Commissioner; sessions and investigations elsewhere
§ 58.1-213	Assistants and clerks
§ 58.1-214	Promulgation and distribution of tax forms
§ 58.1-215	Charge for sale of publications
§ 58.1-216	Writs, notices, processes, and orders
§ 58.1-217	Form of writs, processes and orders; how served
§ 58.1-218	Fees and mileage of witnesses
§ 58.1-219	Examination of books and records of taxpayers
§ 58.1-220	Waiver of time limitation on assessment of omitted or additional state taxes