58.1-349 - Information returns prima facie evidence. - Virginia Statutes

§ 58.1-349. Information returns prima facie evidence.

In any prosecution under § 58.1-348, any information return filed with theDepartment of Taxation or with the local commissioners of the revenue, asrequired by this chapter, may be admitted in evidence in any court in theCommonwealth as prima facie evidence of what is stated in said return.

(Code 1950, § 58-151.075; 1971, Ex. Sess., c. 171; 1984, c. 675.)