A reproduction or enlargement of any tax return, correspondence, document, form, statement, report or working paper, when duly attested by the Tax Commissioner, shall be received as evidence in any court or other proceeding for any purpose for which the original could be received without proof of the official character or the person whose name is signed thereto. The introduction of a reproduced tax return, correspondence, document, form, statement, report or working paper or of an enlargement thereof shall not preclude admission of the original.
Code 1950, § 58-48.3; 1972, c. 350; 1984, c. 675; 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