58.1-113 - Nonprofit hospitals to provide returns and information to the Department. - Virginia Statutes

§ 58.1-113. Nonprofit hospitals to provide returns and information to theDepartment.

Any hospital described under § 501(c) of the U.S. Internal Revenue Code of1986, as amended, shall provide to the Department of Taxation a copy of thehospital's federal 990 or 990-EZ tax form (or the successor form to suchform) that was filed with the Internal Revenue Service for the relevant year.Such hospital shall provide the copy to the Department within 30 daysfollowing the filing of the federal 990 or 990-EZ tax form with the InternalRevenue Service. In addition, such hospital shall provide to the Department acopy of any interim tax form, report, or return that the hospital filed withor provided to the Internal Revenue Service for the relevant year pursuant toTitle 26 of the United States Code or the rules and regulations thereunder.The copy of the interim tax form, report, or return shall be provided to theDepartment within 30 days following the filing of the same with, or theproviding of the same to, the Internal Revenue Service.

(2007, c. 746.)