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§ 58.1-1. Definitions - As used in this title: "Department" means the Department of...
§ 58.1-2. Reciprocal agreements with other states for collection of taxes - A. The Governor may enter into reciprocal agreements on behalf...
§ 58.1-3. Secrecy of information; penalties - A. Except in accordance with a proper judicial order or...
§ 58.1-3.1. Availability of information necessary to audit local tax returns and other such privileged or confidential tax information - A. Notwithstanding the provisions of § 58.1-3, any commissioner of...
§ 58.1-3.2. Attorney General's and Tax Commissioner's authority to request and share information - Notwithstanding the provisions of § 58.1-3, the Attorney General and...
§ 58.1-3.3. Deemed consent to disclosure - When a credit or other tax attribute has been transferred...
§ 58.1-3.4. Tax Commissioner's authority to request and share information regarding employer worker reclassification - Notwithstanding the provisions of § 58.1-3, the Tax Commissioner is...
§ 58.1-4. Person preparing tax return for another not to disclose information without consent - No person, firm or corporation who undertakes the preparation of...
§ 58.1-5. Persons, etc., engaged in more than one business - When any person, firm or corporation is engaged in more...
§ 58.1-6. Priority of taxes, etc., in distributions - In any distribution of the assets of any person or...
§ 58.1-7. Same; liability of recipient of improper corporate distribution - If any corporation assessed with a tax, including penalties and...
§ 58.1-8. Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday - When the last day on which a tax return may...
§ 58.1-9. Filing of tax returns or payment of taxes by mail or otherwise; penalty - A. When remittance of a tax return or a tax...
§ 58.1-10. Collection of taxes accrued prior to repeal - Any state or local tax heretofore or hereafter repealed shall...
§ 58.1-11. Oaths or affirmations unnecessary on returns; misdemeanor to make false return - No return of any state or local tax need be...
§ 58.1-12. Payment of tax by bad check - A. If any check tendered for any tax due under...
§ 58.1-13. State taxes to be paid into the general fund - Except when otherwise specifically provided, all state taxes, including penalties...
§ 58.1-13.1. Repealed - Repealed by Acts 2002, c. 719.
§ 58.1-14. Out-of-state tax collections - Any state of the United States, or any political subdivision...
§ 58.1-15. Rate of interest - A. Unless otherwise specifically provided, interest on omitted taxes, assessments...
§ 58.1-16. Overcollection of tax - Any person responsible for collecting any tax administered by the...
§ 58.1-17. Donations to the general fund - Any taxpayer wanting to donate money in excess of his...
§ 58.1-20. Repealed - Repealed by Acts 2009, c. 35.
§ 58.1-21. No decree for distribution until taxes paid or provided for - No decree or order shall be entered by any court...
§ 58.1-22. Accounts not to be settled until taxes paid or provided for - No commissioner of accounts shall, under § 64.2-1211, file any...
§ 58.1-23. Inquiries required of fiduciaries - Every personal representative, before settling the estate in his hands,...
§ 58.1-24. Fiduciary to be reimbursed out of estate - When taxes or levies are paid by any fiduciary on...