It shall be the duty of every taxpayer to retain suitable records and documents substantiating all information contained on any return required by this subtitle and any such other pertinent records or documents as the Tax Commissioner may require by regulation.
The records and documents shall be preserved for a period of three years from the required date for filing a return to which such records or documents pertain.
1984, c. 675.
Structure Code of Virginia
Chapter 1 - General Provisions
§ 58.1-100. Property subject to state taxation only
§ 58.1-101. Waiver of time limitation on assessment of taxes
§ 58.1-102. Retention of records by taxpayer
§ 58.1-103. Inspection of records and documents by the Department
§ 58.1-104. Period of limitations
§ 58.1-105. Offers in compromise; Department may accept; authority and duty of Tax Commissioner
§ 58.1-105.1. Certified mail; subsequent mail or notices may be sent by regular mail
§ 58.1-106. Tax Commissioner authorized to make reproductions of tax documents
§ 58.1-108. Admissibility of reproductions of documents in evidence
§ 58.1-109. Compliance with subpoena, etc., requiring production of confidential returns
§ 58.1-110. Effect of Tax Commissioner's affidavit as evidence
§ 58.1-111. Taxpayer refusing to file return; estimated tax
§ 58.1-112. Return filing frequency; waiver of penalties
§ 58.1-113. Nonprofit hospitals to provide returns and information to the Department