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Code of Virginia

Article 1

In General

58.1-1Definitions 58.1-2Reciprocal agreements with other states for collection of taxes 58.1-3Secrecy of information; penalties 58.1-3.1Availability of information necessary to audit local tax returns and other such privileged or confidential tax information 58.1-3.2Attorney General's and Tax Commissioner's authority to request and share information 58.1-3.3Deemed consent to disclosure 58.1-3.4Tax Commissioner's authority to request and share information regarding employer worker reclassification 58.1-4Person preparing tax return for another not to disclose information without consent 58.1-5Persons, etc., engaged in more than one business 58.1-6Priority of taxes, etc., in distributions 58.1-7Same; liability of recipient of improper corporate distribution 58.1-8Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday 58.1-9Filing of tax returns or payment of taxes by mail or otherwise; penalty 58.1-10Collection of taxes accrued prior to repeal 58.1-11Oaths or affirmations unnecessary on returns; misdemeanor to make false return 58.1-12Payment of tax by bad check 58.1-13State taxes to be paid into the general fund 58.1-13.1RepealedRepealed 58.1-14Out-of-state tax collections 58.1-15Rate of interest 58.1-16Overcollection of tax 58.1-17Donations to the general fund