Any hospital described under § 501(c) of the U.S. Internal Revenue Code of 1986, as amended, shall provide to the Department of Taxation a copy of the hospital's federal 990 or 990-EZ tax form (or the successor form to such form) that was filed with the Internal Revenue Service for the relevant year. Such hospital shall provide the copy to the Department within 30 days following the filing of the federal 990 or 990-EZ tax form with the Internal Revenue Service. In addition, such hospital shall provide to the Department a copy of any interim tax form, report, or return that the hospital filed with or provided to the Internal Revenue Service for the relevant year pursuant to Title 26 of the United States Code or the rules and regulations thereunder. The copy of the interim tax form, report, or return shall be provided to the Department within 30 days following the filing of the same with, or the providing of the same to, the Internal Revenue Service.
2007, c. 746.
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