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VIRGINIA STATUTES AND CODES
Chapter - GENERAL PROVISIONS OF TITLE 58.1 (58.1-1 thru 58.1-24)
- 58.1-1 - Definitions.
- 58.1-2 - Reciprocal agreements with other states for collection of taxes.
- 58.1-3 - Secrecy of information; penalties.
- 58.1-3.1 - Availability of information necessary to audit local tax returns and other such privileged or confidential tax information.
- 58.1-3.2 - Tax Commissioner's authority to request and share information.
- 58.1-3.3 - Deemed consent to disclosure.
- 58.1-4 - Person preparing tax return for another not to disclose information without consent.
- 58.1-5 - Persons, etc., engaged in more than one business.
- 58.1-6 - Priority of taxes, etc., in distributions.
- 58.1-7 - Same; liability of recipient of improper corporate distribution.
- 58.1-8 - Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday.
- 58.1-9 - Filing of tax returns or payment of taxes by mail or otherwise; penalty.
- 58.1-10 - Collection of taxes accrued prior to repeal.
- 58.1-11 - Oaths or affirmations unnecessary on returns; misdemeanor to make false return.
- 58.1-12 - Payment of tax by bad check.
- 58.1-13 - State taxes to be paid into the general fund.
- 58.1-13.1 - Description unavailable
- 58.1-14 - Out-of-state tax collections.
- 58.1-15 - Rate of interest.
- 58.1-16 - Overcollection of tax.
- 58.1-17 - Donations to the general fund.
- 58.1-20 - Description unavailable
- 58.1-21 - No decree for distribution until taxes paid or provided for.
- 58.1-22 - Accounts not to be settled until taxes paid or provided for.
- 58.1-23 - Inquiries required of fiduciaries.
- 58.1-24 - Fiduciary to be reimbursed out of estate.
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