{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3173.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3173.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3173.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3173.html"}],"law_id":371563,"edition_id":2,"section_id":371563,"structure_id":52895,"section_number":"58.1-3173","catch_line":"System of accounting","history":"Code 1950, \u00a7 58-969; 1984, c. 675.","full_text":"A\n\nThe Comptroller shall approve for the clerk of each court of record in the Commonwealth the books, sheets and forms comprising a system of accounting, maintained and supplied by the Supreme Court of Virginia, in which shall be entered all taxes and other money belonging to the Commonwealth, together with all fees, collected or which should be collected by the clerk. Such books and sheets shall be a permanent record of the court of which he is clerk. There shall be shown on and in appropriate sheets and columns the taxes received by the clerk upon subjects which he is authorized and directed by law to collect the tax and in separate columns the fees received by him upon such subjects, together with all other fees, commissions, salaries and allowances received or which should have been received by him and the proper summaries, expenses and other items in connection therewith. The Comptroller shall prescribe the method of making the entries and keeping the record herein provided for.\n\nB\n\nThe accounting system provided for in subsection A shall not be adopted until the Auditor of Public Accounts has determined that such system is adequate for purposes of audit and internal control.\n\n","order_by":null,"text":{"0":{"id":1385564,"text":"The Comptroller shall approve for the clerk of each court of record in the Commonwealth the books, sheets and forms comprising a system of accounting, maintained and supplied by the Supreme Court of Virginia, in which shall be entered all taxes and other money belonging to the Commonwealth, together with all fees, collected or which should be collected by the clerk. Such books and sheets shall be a permanent record of the court of which he is clerk. There shall be shown on and in appropriate sheets and columns the taxes received by the clerk upon subjects which he is authorized and directed by law to collect the tax and in separate columns the fees received by him upon such subjects, together with all other fees, commissions, salaries and allowances received or which should have been received by him and the proper summaries, expenses and other items in connection therewith. The Comptroller shall prescribe the method of making the entries and keeping the record herein provided for.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1385565,"text":"The accounting system provided for in subsection A shall not be adopted until the Auditor of Public Accounts has determined that such system is adequate for purposes of audit and internal control.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":52895,"edition_id":2,"name":"Clerks of Court","identifier":"3","label":"article","depth":4,"order_by":3,"parent_id":52892,"metadata":{"child_laws":5,"child_structures":0},"date_created":"2026-08-02 03:07:36","date_modified":"2026-08-02 12:36:09","permalink":{"id":1483867,"object_type":"structure","relational_id":52895,"identifier":"3","token":"58.1\/III\/31\/3","url":"\/58.1\/III\/31\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52892,"edition_id":2,"name":"Local Officers","identifier":"31","label":"chapter","depth":3,"order_by":2,"parent_id":52890,"metadata":{"child_laws":84,"child_structures":3},"date_created":"2026-08-02 03:07:25","date_modified":"2026-08-02 12:36:08","permalink":{"id":1483545,"object_type":"structure","relational_id":52892,"identifier":"31","token":"58.1\/III\/31","url":"\/58.1\/III\/31\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371563,"structure_id":52895,"section_number":"58.1-3173","catch_line":"System of accounting","url":"\/58.1-3173\/","token":"58.1\/III\/31\/3\/58.1-3173","metadata":false},{"id":371564,"structure_id":52895,"section_number":"58.1-3174","catch_line":"Entries","url":"\/58.1-3174\/","token":"58.1\/III\/31\/3\/58.1-3174","metadata":false},{"id":371565,"structure_id":52895,"section_number":"58.1-3175","catch_line":"Statement and payment of amounts collected","url":"\/58.1-3175\/","token":"58.1\/III\/31\/3\/58.1-3175","metadata":false},{"id":371566,"structure_id":52895,"section_number":"58.1-3176","catch_line":"Commissions on collections","url":"\/58.1-3176\/","token":"58.1\/III\/31\/3\/58.1-3176","metadata":false},{"id":371567,"structure_id":52895,"section_number":"58.1-3177","catch_line":"Duties of the clerk; deposit of funds; investment of funds; failure to pay out","url":"\/58.1-3177\/","token":"58.1\/III\/31\/3\/58.1-3177","metadata":false}],"next_section":{"id":371564,"structure_id":52895,"section_number":"58.1-3174","catch_line":"Entries","url":"\/58.1-3174\/","token":"58.1\/III\/31\/3\/58.1-3174","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3173\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":[{"id":371564,"section_number":"58.1-3174","catch_line":"Entries","order_by":null,"url":"\/58.1-3174\/"}],"refers_to":false,"permalink":{"id":1483869,"object_type":"law","relational_id":371563,"identifier":"58.1-3173","token":"58.1\/III\/31\/3\/58.1-3173","url":"\/58.1-3173\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3173\/","token":"58.1\/III\/31\/3\/58.1-3173","dublin_core":{"Title":"System of accounting","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3173","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Comptroller shall approve for the clerk of each court<\/span> of record in the Commonwealth the books, sheets and forms comprising a system of accounting, maintained and supplied by the Supreme Court<\/span> of Virginia, in which shall be entered all taxes and other money belonging to the Commonwealth, together with all fees, collected or which should be collected by the clerk. Such books and sheets shall be a permanent record of the court<\/span> of which he is clerk. There shall be shown on and in appropriate sheets and columns the taxes received by the clerk upon subjects which he is authorized and directed by law<\/span> to collect the tax and in separate columns the fees received by him upon such subjects, together with all other fees, commissions, salaries and allowances received or which should have been received by him and the proper summaries, expenses and other items in connection therewith. The Comptroller shall prescribe the method of making the entries and keeping the record herein provided for. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The accounting system provided for in subsection A shall not be adopted until the Auditor of Public Accounts has determined that such system is adequate for purposes of audit and internal control. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSYSTEM OF ACCOUNTING (\u00a7 58.1-3173)\n\nA. The Comptroller shall approve for the clerk of each court of record in the\nCommonwealth the books, sheets and forms comprising a system of accounting,\nmaintained and supplied by the Supreme Court of Virginia, in which shall be\nentered all taxes and other money belonging to the Commonwealth, together with\nall fees, collected or which should be collected by the clerk. Such books and\nsheets shall be a permanent record of the court of which he is clerk. There\nshall be shown on and in appropriate sheets and columns the taxes received by\nthe clerk upon subjects which he is authorized and directed by law to collect\nthe tax and in separate columns the fees received by him upon such subjects,\ntogether with all other fees, commissions, salaries and allowances received or\nwhich should have been received by him and the proper summaries, expenses and\nother items in connection therewith. The Comptroller shall prescribe the method\nof making the entries and keeping the record herein provided for.\n\nB. The accounting system provided for in subsection A shall not be adopted until\nthe Auditor of Public Accounts has determined that such system is adequate for\npurposes of audit and internal control.\n\nHISTORY: Code 1950, \u00a7 58-969; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}