58.1-3100 - Interpretation of "commissioner.".
§ 58.1-3100. Interpretation of "commissioner.".
As used in this chapter, unless the context clearly indicates otherwise, theterms "commissioner" and "commissioner of the revenue" shall beinterpreted to include both city and county commissioners of the revenue. Theterm shall also include the director of finance and any other officer of anycounty or city if such officer performs any or all of the duties of thecommissioner of the revenue described herein.
(1984, c. 675.)