STATE STATUTES & CODES
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VIRGINIA STATUTES AND CODES
Chapter 1 - General Provisions (58.1-100 thru 58.1-113)
- 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.
- 58.1-106 - Tax Commissioner authorized to make reproductions of tax documents.
- 58.1-107 - Destruction of original documents so reproduced; destruction of other returns, reports, etc.
- 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.
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