Code of Virginia
Title 58.1 - Taxation
Chapter 1 - General Provisions

§ 58.1-100. Property subject to state taxation only - Insurance taxes, licenses on insurance companies, taxable intangible personal property,...

§ 58.1-101. Waiver of time limitation on assessment of taxes - Where before the expiration of the time prescribed for the...

§ 58.1-102. Retention of records by taxpayer - It shall be the duty of every taxpayer to retain...

§ 58.1-103. Inspection of records and documents by the Department - All records and documents required by this subtitle or by...

§ 58.1-104. Period of limitations - Except as provided in Chapters 3 (§ 58.1-300 et seq.)...

§ 58.1-105. Offers in compromise; Department may accept; authority and duty of Tax Commissioner - A. In all cases in which under the laws of...

§ 58.1-105.1. Certified mail; subsequent mail or notices may be sent by regular mail - Whenever in this title the Commissioner or the Department is...

§ 58.1-106. Tax Commissioner authorized to make reproductions of tax documents - Notwithstanding any other provision of law, the Tax Commissioner may...

§ 58.1-107. Destruction of original documents so reproduced; destruction of other returns, reports, etc. - Whenever reproductions have been made pursuant to § 58.1-106 and...

§ 58.1-108. Admissibility of reproductions of documents in evidence - A reproduction or enlargement of any tax return, correspondence, document,...

§ 58.1-109. Compliance with subpoena, etc., requiring production of confidential returns - The Tax Commissioner and each employee of the Department, when...

§ 58.1-110. Effect of Tax Commissioner's affidavit as evidence - In any judicial proceeding, civil or criminal, involving any tax...

§ 58.1-111. Taxpayer refusing to file return; estimated tax - Whenever any taxpayer liable under the law to file a...

§ 58.1-112. Return filing frequency; waiver of penalties - A. In the case of any return or payment for...

§ 58.1-113. Nonprofit hospitals to provide returns and information to the Department - Any hospital described under § 501(c) of the U.S. Internal...