Va. Code Ann. tit. 58.1, ch. 1 – General Provisions | Midpage

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Code of Virginia

Chapter 1

Va. Code Ann. tit. 58.1, ch. 1

General Provisions

58.1-100Property subject to state taxation only 58.1-101Waiver of time limitation on assessment of taxes 58.1-102Retention of records by taxpayer 58.1-103Inspection of records and documents by the Department 58.1-104Period of limitations 58.1-105(Effective until July 1, 2027) Offers in compromise; Department may accept; authority and duty of Tax Commissioner 58.1-105.1Certified mail; subsequent mail or notices may be sent by regular mail 58.1-106Tax Commissioner authorized to make reproductions of tax documents 58.1-107Destruction of original documents so reproduced; destruction of other returns, reports, etc 58.1-108Admissibility of reproductions of documents in evidence 58.1-109Compliance with subpoena, etc., requiring production of confidential returns 58.1-110Effect of Tax Commissioner's affidavit as evidence 58.1-111Taxpayer refusing to file return; estimated tax 58.1-112Return filing frequency; waiver of penalties 58.1-113Nonprofit hospitals to provide returns and information to the Department