58.1-107 - Destruction of original documents so reproduced; destruction of other returns, reports, etc. - Virginia Statutes

§ 58.1-107. Destruction of original documents so reproduced; destruction ofother returns, reports, etc.

Whenever reproductions have been made pursuant to § 58.1-106 and provisionhas been made for preserving, examining and using the same, the TaxCommissioner may, notwithstanding any other provisions of law, cause theoriginal tax returns, correspondence, documents, forms, statements, reportsor working papers so reproduced, or any part thereof, to be destroyed. Allother records of the Department may be destroyed after three years upon orderof the Tax Commissioner.

(Code 1950, § 58-48.2; 1972, c. 350; 1981, c. 73; 1984, c. 675; 1985, c. 204;1999, c. 103.)