HD16 - The Revision of Title 58 of the Code of Virginia

  • Published: 1984
  • Author: Virginia Code Commission
  • Enabling Authority: House Joint Resolution 291 (Regular Session, 1981)

Executive Summary:
House Joint Resolution 291 of the 1981 Acts of Assembly directed the Virginia Code Commission to make a careful study of the organization of Title 58 of the Code of Virginia and report its findings in the form of a recodification of such title to the Governor and the General Assembly. Pursuant to such mandate, the study has been completed and a recodification in the form of a new Title 58.1 is included in this report.

E.M. Miller, Jr. Esquire, a senior attorney with the Division of Legislative Services at the time this recodification project began and currently Staff Director for the Senate Finance Committee directed the staff efforts for this project. Serving as draftsmen with Mr. Miller were W. Rand Cook, Esquire and Sally T. Warthen, Esquire, of the Division of Legislative Services. Joan W. Smith and Gayle Nowell of the Division provided administrative and technical support, respectively.

Members of the staff met with and were assisted in the preparation of drafts by representatives of the following organizations and state agencies: Department of Taxation, State Corporation Commission, ABC Commission, Division of Motor Vehicles, Association of Treasurers, Virginia Society of Certified Public Accountants, Virginia State Bar, Commissioners of the Revenue Association, Virginia Association of Assessing Officers, and the Virginia Manufacturers Association. Many of these representatives regularly attended Commission meetings and further advised the Commission. Copies of proposed chapter drafts were liberally distributed to and comment requested from, many groups and individuals having a substantial interest in the tax laws of the Commonwealth.

Two format innovations are included with this newest title to the Code of Virginia. First, the title is divided into three subtitles which groups chapters that bear certain similar relationships. Second, a system of numbering has been incorporated so as to identify each chapter by a corresponding numbering scheme in units of one-hundred for the sections located therein.

Cross-reference tables follow this text which indicates the equivalent sections in proposed Title 58.1 to those in present Title 58 and vice versa.

The Virginia Code Commission recommends that the General Assembly enact legislation at the 1984 Session to effectuate this recodification.