Whenever reproductions have been made pursuant to § 58.1-106 and provision has been made for preserving, examining and using the same, the Tax Commissioner may, notwithstanding any other provisions of law, cause the original tax returns, correspondence, documents, forms, statements, reports or working papers so reproduced, or any part thereof, to be destroyed. All other records of the Department may be destroyed after three years upon order of the Tax Commissioner.
Code 1950, § 58-48.2; 1972, c. 350; 1981, c. 73; 1984, c. 675; 1985, c. 204; 1999, c. 103.
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