58.1-102 - Retention of records by taxpayer. - Virginia Statutes

§ 58.1-102. Retention of records by taxpayer.

It shall be the duty of every taxpayer to retain suitable records anddocuments substantiating all information contained on any return required bythis subtitle and any such other pertinent records or documents as the TaxCommissioner may require by regulation.

The records and documents shall be preserved for a period of three years fromthe required date for filing a return to which such records or documentspertain.

(1984, c. 675.)